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1096 </div> 1097 </div> 1098 </div> 1099 </div> 1100 </header> 1101 <section class="container" id="content">
1102 <div id="main-content" class="landingpage-layout-container" role="region" aria-label="Page content region"> 1103 <span id="content-main"></span> 1104 <div class="portlet-layout row" style="position: relative;"> 1105 <div class="portlet-column col col-12" id="column-5"> 1106 <div class="empty portlet-dropzone portlet-column-content" id="layout-column_column-5"></div> 1107 </div> 1108 </div> 1109 <div class="landingpage-layout"> 1110 <div class="portlet-layout row"> 1111 <div class="portlet-column col col-12" id="column-1"> 1112 <div class="portlet-dropzone portlet-column-content" id="layout-column_column-1"> 1113 <div class="portlet-boundary portlet-boundary_com_liferay_journal_content_web_portlet_JournalContentPortlet_ portlet-static portlet-static-end portlet-borderless portlet-journal-content " id="p_p_id_com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_VJL2LPDooh3S_"> 1114 <span id="p_com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_VJL2LPDooh3S"></span> 1115 <section class="portlet" id="portlet_com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_VJL2LPDooh3S"> 1116 <a id="aineisto-com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_VJL2LPDooh3S" name="aineisto-com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_VJL2LPDooh3S" class="yja-anchor-elements"></a> 1117 <div class="portlet-content"> 1118 <div class="autofit-float autofit-row portlet-header "> 1119 <div class="autofit-col autofit-col-end"> 1120 <div class="autofit-section"> 1121 <div class="visible-interaction"> 1122 </div> 1123 </div> 1124 </div> 1125 </div> 1126 <div class=" portlet-content-container"> 1127 <div class="portlet-body"> 1128 <div class="" data-fragments-editor-item-id="10109-8208190" data-fragments-editor-item-type="fragments-editor-mapped-item"> 1129 <div class="journal-content-article " data-analytics-asset-id="8208188" data-analytics-asset-title="Esimerkkikaruselli" data-analytics-asset-type="web-content"> 1130 <section class="slider wide" id="flexcarousel"> 1131 <div class="flexslider"> 1132 <ul class="slides"> 1133 <li> 1134 <div class="slide-content"> 1135 <div class="container"> 1136 <div class="row"> 1137 <div class="col-md-6 text-content"> 1138 <h2>Bokföringsnämnden</h2> 1139 <p> På denna sida finns anvisningar och utlåtanden av arbets- och näringsministeriets bokföringsnämnd och av nämndens välfärdsområdes- och kommunsektion. </p> 1140 </div> 1141 </div> 1142 </div> 1143 </div> 1144 <picture data-fileentryid="8208569"> 1145 <source media="(max-width:128px)" srcset="/o/adaptive-media/image/8208569/Thumbnail-128x128/kila-banneri-1920x420.jpg?t=1526630969000"> 1146 <source media="(max-width:1000px) and (min-width:128px)" srcset="/o/adaptive-media/image/8208569/Preview-1000x0/kila-banneri-1920x420.jpg?t=1526630969000"> 1147 <img alt="" src="/documents/8208007/8208147/kila-banneri-1920x420.jpg/1c828fe5-d9af-417c-9098-f32f7af62545?t=1526630969000"> 1148 </picture> </li> 1149 </ul> 1150 </div> 1151 </section> 1152 </div> 1153 </div> 1154 <div class="asset-links content-metadata-asset-addon-entries mb-4"> 1155 <div class="content-metadata-asset-addon-entry content-metadata-asset-addon-entry-links"> 1156 </div> 1157 </div> 1158 </div> 1159 </div> 1160 </div> 1161 </section> 1162 </div> 1163 </div> 1164 </div> 1165 </div> 1166 <div class="portlet-layout row"> 1167 <div class="portlet-column portlet-column-first col col-12 col-md-8" id="column-2" role="main">
1168 <span id="content-main"></span> 1169 <div class="portlet-dropzone portlet-column-content portlet-column-content-first" id="layout-column_column-2"> 1170 <div class="portlet-boundary portlet-boundary_com_liferay_asset_publisher_web_portlet_AssetPublisherPortlet_ portlet-static portlet-static-end portlet-bordered portlet-asset-publisher " id="p_p_id_com_liferay_asset_publisher_web_portlet_AssetPublisherPortlet_INSTANCE_1NmHr32wkUdj_"> 1171 <span id="p_com_liferay_asset_publisher_web_portlet_AssetPublisherPortlet_INSTANCE_1NmHr32wkUdj"></span> 1172 <section class="portlet" id="portlet_com_liferay_asset_publisher_web_portlet_AssetPublisherPortlet_INSTANCE_1NmHr32wkUdj"> 1173 <a id="aineisto-Senasteutltandenochbeviljadeundantag" name="aineisto-Senasteutltandenochbeviljadeundantag" class="yja-anchor-elements"></a> 1174 <div class="portlet-content"> 1175 <div class="autofit-float autofit-row portlet-header use-custom-title "> 1176 <div class="autofit-col autofit-col-expand"> 1177 <h1 class="hed-section portlet-title portlet-title-text"> Senaste utlåtanden och beviljade undantag </h1> 1178 </div> 1179 <div class="autofit-col autofit-col-end"> 1180 <div class="autofit-section"> 1181 </div> 1182 </div> 1183 </div> 1184 <div class=" portlet-content-container"> 1185 <div class="portlet-body"> 1186 <div class="feed-item simple"> 1187 <h2 class="feed-item__heading"><a title="Om bokföringsbehandlingen av anteciperad dividend i en situation där det bolag som delar ut dividend har minoritetsaktieägare" href="/sv/-/om-bokforingsbehandlingen-av-anteciperad-dividend-i-en-situation-dar-det-bolag-som-delar-ut-dividend-har-minoritetsaktieagare">Om bokföringsbehandlingen av anteciperad dividend i en situation där det bolag som delar ut dividend har minoritetsaktieägare</a></h2> 1188 <div class="meta"> 1189 <div class="yja-category-group"> 1190 </div> 1191 <span class="label"><span class="sr-only">Typ:</span>Pressmeddelande</span> 1192 <span class="date"><span class="sr-only">Utgivningsdatum:</span>25.8.2026 </span> 1193 </div> 1194 </div> 1195 <div class="feed-item simple"> 1196 <h2 class="feed-item__heading"><a title="Om betydelsen av de utvecklingsutgifter som aktiverats i balansräkningen för återbetalning av kapitallånets kapital och betalning av ränta enligt 12 kap. i aktiebolagslagen" href="/sv/-/om-betydelsen-av-de-utvecklingsutgifter-som-aktiverats-i-balansrakningen-for-aterbetalning-av-kapitallanets-kapital-och-betalning-av-ranta-enligt-12-kap.-i-aktiebolagslagen">Om betydelsen av de utvecklingsutgifter som aktiverats i balansräkningen för återbetalning av kapitallånets kapital och betalning av ränta enligt 12 kap. i aktiebolagslagen</a></h2> 1197 <div class="meta"> 1198 <div class="yja-category-group"> 1199 <span class="yja-tag">ANM</span> 1200 </div> 1201 <span class="label"><span class="sr-only">Typ:</span>Pressmeddelande</span> 1202 <span class="date"><span class="sr-only">Utgivningsdatum:</span>9.6.2026 0.01</span> 1203 </div> 1204 </div> 1205 <div class="feed-item simple"> 1206 <h2 class="feed-item__heading"><a title="Om hänförande av expertkostnader till den bokföringsskyldige" href="/sv/-/om-hanforande-av-expertkostnader-till-den-bokforingsskyldige">Om hänförande av expertkostnader till den bokföringsskyldige</a></h2> 1207 <div class="meta"> 1208 <div class="yja-category-group"> 1209 </div> 1210 <span class="label"><span class="sr-only">Typ:</span>Pressmeddelande</span> 1211 <span class="date"><span class="sr-only">Utgivningsdatum:</span>26.5.2026 </span> 1212 </div> 1213 </div> 1214 <div class="feed-item simple"> 1215 <h2 class="feed-item__heading"><a title="Om nedskrivning av kundfordringar utan indrivning" href="/sv/-/om-nedskrivning-av-kundfordringar-utan-indrivning">Om nedskrivning av kundfordringar utan indrivning</a></h2> 1216 <div class="meta"> 1217 <div class="yja-category-group">
1218 <span class="yja-tag">ANM</span> 1219 </div> 1220 <span class="label"><span class="sr-only">Typ:</span>Pressmeddelande</span> 1221 <span class="date"><span class="sr-only">Utgivningsdatum:</span>28.4.2026 </span> 1222 </div> 1223 </div> 1224 <div class="feed-item simple"> 1225 <h2 class="feed-item__heading"><a title="Om bokföring och redovisning i bokslutet för enskilda näringsidkares tillgångs- och skuldposter" href="/sv/-/yksityisen-elinkeinonharjoittajan-omaisuus-ja-velkaerien-kirjanpito-ja-esittaminen-tilinpaatoksessa">Om bokföring och redovisning i bokslutet för enskilda näringsidkares tillgångs- och skuldposter</a></h2> 1226 <div class="meta"> 1227 <div class="yja-category-group"> 1228 <span class="yja-tag">ANM</span> 1229 </div> 1230 <span class="label"><span class="sr-only">Typ:</span>Pressmeddelande</span> 1231 <span class="date"><span class="sr-only">Utgivningsdatum:</span>28.4.2026 </span> 1232 </div> 1233 </div> 1234 </div> 1235 </div> 1236 </div> 1237 </section> 1238 </div> 1239 <div class="portlet-boundary portlet-boundary_com_liferay_journal_content_web_portlet_JournalContentPortlet_ portlet-static portlet-static-end portlet-bordered portlet-journal-content " id="p_p_id_com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_5Nr7ShJ06lTz_"> 1240 <span id="p_com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_5Nr7ShJ06lTz"></span> 1241 <section class="portlet" id="portlet_com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_5Nr7ShJ06lTz"> 1242 <a id="aineisto-com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_5Nr7ShJ06lTz" name="aineisto-com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_5Nr7ShJ06lTz" class="yja-anchor-elements"></a> 1243 <div class="portlet-content"> 1244 <div class="autofit-float autofit-row portlet-header "> 1245 <div class="autofit-col autofit-col-end"> 1246 <div class="autofit-section"> 1247 <div class="visible-interaction"> 1248 </div> 1249 </div> 1250 </div> 1251 </div> 1252 <div class=" portlet-content-container"> 1253 <div class="portlet-body"> 1254 <div class="" data-fragments-editor-item-id="10109-10376197" data-fragments-editor-item-type="fragments-editor-mapped-item"> 1255 <div class="journal-content-article " data-analytics-asset-id="10376195" data-analytics-asset-title="lisää lausuntoja" data-analytics-asset-type="web-content"> 1256 <p><a href="/sv/web/kirjanpitolautakunta/utlatanden_och_beviljade_undantag">Mera utlåtanden</a></p> 1257 <div class="yja-meta-content-info"> 1258 </div> 1259 </div> 1260 </div> 1261 <div class="asset-links content-metadata-asset-addon-entries mb-4"> 1262 <div class="content-metadata-asset-addon-entry content-metadata-asset-addon-entry-links"> 1263 </div> 1264 </div> 1265 </div> 1266 </div> 1267 </div> 1268 </section> 1269 </div> 1270 <div class="portlet-boundary portlet-boundary_com_liferay_asset_publisher_web_portlet_AssetPublisherPortlet_ portlet-static portlet-static-end portlet-bordered portlet-asset-publisher " id="p_p_id_com_liferay_asset_publisher_web_portlet_AssetPublisherPortlet_INSTANCE_m34Yxwilr0iE_"> 1271 <span id="p_com_liferay_asset_publisher_web_portlet_AssetPublisherPortlet_INSTANCE_m34Yxwilr0iE"></span> 1272 <section class="portlet" id="portlet_com_liferay_asset_publisher_web_portlet_AssetPublisherPortlet_INSTANCE_m34Yxwilr0iE"> 1273 <a id="aineisto-Senasteanvisningarochutltandenfrnvlfrdsomrdesochkommunsektionen" name="aineisto-Senasteanvisningarochutltandenfrnvlfrdsomrdesochkommunsektionen" class="yja-anchor-elements"></a> 1274 <div class="portlet-content"> 1275 <div class="autofit-float autofit-row portlet-header use-custom-title "> 1276 <div class="autofit-col autofit-col-expand"> 1277 <h3 class="hed-section portlet-title portlet-title-text">
1277 Senaste anvisningar och utlåtanden från välfärdsområdes- och kommunsektionen </h3> 1278 </div> 1279 <div class="autofit-col autofit-col-end"> 1280 <div class="autofit-section"> 1281 </div> 1282 </div> 1283 </div> 1284 <div class=" portlet-content-container"> 1285 <div class="portlet-body"> 1286 <div class="mb-4 subscribe-action"> 1287 </div> 1288 <div class="feed-item simple"> 1289 <h4 class="feed-item__heading"><a title="Utlåtande om hur man i bokföringen behandlar en kompensationspost som hänför sig till upphörandet av ett hyresavtal för fjärrvärmenät" href="/sv/-/utlatande-om-kompensationspost-som-hanfor-sig-till-upphorandet-av-ett-hyresavtal-for-fjarrvarmenat">Utlåtande om hur man i bokföringen behandlar en kompensationspost som hänför sig till upphörandet av ett hyresavtal för fjärrvärmenät</a></h4> 1290 <div class="meta"> 1291 <div class="yja-category-group"> 1292 </div> 1293 <span class="label"><span class="sr-only">Typ:</span>Pressmeddelande</span> 1294 <span class="date"><span class="sr-only">Utgivningsdatum:</span>31.8.2026 7.00</span> 1295 </div> 1296 </div> 1297 <div class="feed-item simple"> 1298 <h4 class="feed-item__heading"><a title="Utlåtande om hur den ersättning som betalas för egendomsarrangemang i samband med reformen av social- och hälsovården och räddningsväsendet ska behandlas i kommunens bokföring" href="/sv/-/lausunto-sosiaali-ja-terveydenhuollon-ja-pelastustoimen-uudistuksen-omaisuusjarjestelyista-maksettavan-korvauksen-kasittelysta-kunnan-kirjanpidossa-1">Utlåtande om hur den ersättning som betalas för egendomsarrangemang i samband med reformen av social- och hälsovården och räddningsväsendet ska behandlas i kommunens bokföring</a></h4> 1299 <div class="meta"> 1300 <div class="yja-category-group"> 1301 </div> 1302 <span class="label"><span class="sr-only">Typ:</span>Pressmeddelande</span> 1303 <span class="date"><span class="sr-only">Utgivningsdatum:</span>3.6.2026 7.17</span> 1304 </div> 1305 </div> 1306 <div class="feed-item simple"> 1307 <h4 class="feed-item__heading"><a title="Utlåtande om grunden för bokföring av kalkylerad ersättning enligt lagen om främjande av integration" href="/sv/-/utlatande-om-grunden-for-bokforing-av-kalkylerad-ersattning-enligt-lagen-om-framjande-av-integration">Utlåtande om grunden för bokföring av kalkylerad ersättning enligt lagen om främjande av integration</a></h4> 1308 <div class="meta"> 1309 <div class="yja-category-group"> 1310 </div> 1311 <span class="label"><span class="sr-only">Typ:</span>Pressmeddelande</span> 1312 <span class="date"><span class="sr-only">Utgivningsdatum:</span>9.12.2025 13.28</span> 1313 </div> 1314 </div> 1315 <div class="feed-item simple"> 1316 <h4 class="feed-item__heading"><a title="Utlåtande om behandling av erhållen försäkringsersättning i kommunernas och välfärdsområdenas bokföring" href="/sv/-/utlatande-om-behandling-av-erhallen-forsakringsersattning-i-kommunernas-och-valfardsomradenas-bokforing">Utlåtande om behandling av erhållen försäkringsersättning i kommunernas och välfärdsområdenas bokföring</a></h4> 1317 <div class="meta"> 1318 <div class="yja-category-group"> 1319 </div> 1320 <span class="label"><span class="sr-only">Typ:</span>Pressmeddelande</span> 1321 <span class="date"><span class="sr-only">Utgivningsdatum:</span>25.11.2025 9.25</span> 1322 </div> 1323 </div> 1324 <div class="feed-item simple"> 1325 <h4 class="feed-item__heading"><a title="Utlåtande om bokföring av en kommuns placeringar i ett projektbolag som genomför en investering" href="/sv/-/utlatande-om-bokforing-av
1325-en-kommuns-placeringar-i-ett-projektbolag-som-genomfor-en-investering">Utlåtande om bokföring av en kommuns placeringar i ett projektbolag som genomför en investering</a></h4> 1326 <div class="meta"> 1327 <div class="yja-category-group"> 1328 </div> 1329 <span class="label"><span class="sr-only">Typ:</span>Pressmeddelande</span> 1330 <span class="date"><span class="sr-only">Utgivningsdatum:</span>25.11.2025 8.22</span> 1331 </div> 1332 </div> 1333 </div> 1334 </div> 1335 </div> 1336 </section> 1337 </div> 1338 <div class="portlet-boundary portlet-boundary_com_liferay_journal_content_web_portlet_JournalContentPortlet_ portlet-static portlet-static-end portlet-bordered portlet-journal-content " id="p_p_id_com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_c9SgPKYYRIMw_"> 1339 <span id="p_com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_c9SgPKYYRIMw"></span> 1340 <section class="portlet" id="portlet_com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_c9SgPKYYRIMw"> 1341 <a id="aineisto-com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_c9SgPKYYRIMw" name="aineisto-com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_c9SgPKYYRIMw" class="yja-anchor-elements"></a> 1342 <div class="portlet-content"> 1343 <div class="autofit-float autofit-row portlet-header "> 1344 <div class="autofit-col autofit-col-end"> 1345 <div class="autofit-section"> 1346 <div class="visible-interaction"> 1347 </div> 1348 </div> 1349 </div> 1350 </div> 1351 <div class=" portlet-content-container"> 1352 <div class="portlet-body"> 1353 <div class="" data-fragments-editor-item-id="10109-156842874" data-fragments-editor-item-type="fragments-editor-mapped-item"> 1354 <div class="journal-content-article " data-analytics-asset-id="156842872" data-analytics-asset-title="SV-Hyvinvointialue- ja kuntajaoston-lisää lausuntoja-nosto etusivulla" data-analytics-asset-type="web-content"> 1355 <p><a href="/valfardsomrades-och-kommunsektion" target="">Mer anvisningar och utlåtanden från välfärdsområdes- och kommunsektionen</a></p> 1356 <div class="yja-meta-content-info"> 1357 </div> 1358 </div> 1359 </div> 1360 </div> 1361 </div> 1362 </div> 1363 </section> 1364 </div> 1365 </div> 1366 </div> 1367 <div class="portlet-column portlet-column-last col col-12 col-md-4" id="column-3" role="complementary"> 1368 <div class="portlet-dropzone portlet-column-content portlet-column-content-last" id="layout-column_column-3"> 1369 <div class="portlet-boundary portlet-boundary_com_liferay_journal_content_web_portlet_JournalContentPortlet_ portlet-static portlet-static-end portlet-bordered portlet-journal-content " id="p_p_id_com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_GDudTk8atqQm_"> 1370 <span id="p_com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_GDudTk8atqQm"></span> 1371 <section class="portlet" id="portlet_com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_GDudTk8atqQm"> 1372 <a id="aineisto-com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_GDudTk8atqQm" name="aineisto-com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_GDudTk8atqQm" class="yja-anchor-elements"></a> 1373 <div class="portlet-content"> 1374 <div class="autofit-float autofit-row portlet-header "> 1375 <div class="autofit-col autofit-col-end"> 1376 <div class="autofit-section"> 1377 <div class="visible-interaction"> 1378 </div> 1379 </div> 1380 </div> 1381 </div> 1382 <div class=" portlet-content-container"> 1383 <div class="portlet-body"> 1384 <div class="" data-fragments-editor-item-id="10109-10830073" data-fragments-editor-item-type="fragments-editor-mapped-item"> 1385 <div class="journal-content-article " data-analytics-asset-id="10830071" data-analytics-asset-title="etusivu-uutinen" data-analytics-asset-type="web-content"> 1386 <h2>Välkommen till bokföringsnämndens <br> webbplats!</h2> 1387 <p>
1387Här kan du söka utlåtanden och beslut om undantag med fritextsökning eller enligt nummer eller tidsperiod. Du kan också söka gällande eller tidigare allmänna anvisningar. På webbplatsen finns dessutom information om bokföringsnämndens uppgifter och sammansättning.</p> 1388 <div class="yja-meta-content-info"> 1389 </div> 1390 </div> 1391 </div> 1392 </div> 1393 </div> 1394 </div> 1395 </section> 1396 </div> 1397 <div class="portlet-boundary portlet-boundary_com_liferay_journal_content_web_portlet_JournalContentPortlet_ portlet-static portlet-static-end portlet-bordered portlet-journal-content " id="p_p_id_com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_tRNVIc0qboAZ_"> 1398 <span id="p_com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_tRNVIc0qboAZ"></span> 1399 <section class="portlet" id="portlet_com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_tRNVIc0qboAZ"> 1400 <a id="aineisto-com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_tRNVIc0qboAZ" name="aineisto-com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_tRNVIc0qboAZ" class="yja-anchor-elements"></a> 1401 <div class="portlet-content"> 1402 <div class="autofit-float autofit-row portlet-header "> 1403 <div class="autofit-col autofit-col-end"> 1404 <div class="autofit-section"> 1405 <div class="visible-interaction"> 1406 </div> 1407 </div> 1408 </div> 1409 </div> 1410 <div class=" portlet-content-container"> 1411 <div class="portlet-body"> 1412 <div class="" data-fragments-editor-item-id="10109-9429088" data-fragments-editor-item-type="fragments-editor-mapped-item"> 1413 <div class="journal-content-article " data-analytics-asset-id="9429086" data-analytics-asset-title="etusivu-linkit-sv" data-analytics-asset-type="web-content"> 1414 <h2>Lagstiftningen</h2> 1415 <p><a href="http://www.finlex.fi/sv/laki/ajantasa/1997/19971336" class="yja-external-link">Bokföringslagen</a></p> 1416 <p><a href="https://www.finlex.fi/sv/laki/alkup/2015/20151753" class="yja-external-link">Statrådets förordning om uppgifter som ska tas upp i små- och mikroföretags bokslut</a></p> 1417 <p><a href="https://www.finlex.fi/sv/laki/ajantasa/1997/19971339" class="yja-external-link">Bokföringsförordning</a></p> 1418 <div class="yja-meta-content-info"> 1419 </div> 1420 </div> 1421 </div> 1422 </div> 1423 </div> 1424 </div> 1425 </section> 1426 </div> 1427 </div> 1428 </div> 1429 </div> 1430 <div class="portlet-layout row"> 1431 <div class="portlet-column col col-12" id="column-4"> 1432 <div class="portlet-dropzone portlet-column-content" id="layout-column_column-4"> 1433 <div class="portlet-boundary portlet-boundary_com_liferay_journal_content_web_portlet_JournalContentPortlet_ portlet-static portlet-static-end portlet-bordered portlet-journal-content " id="p_p_id_com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_JIK1sDJgypgb_"> 1434 <span id="p_com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_JIK1sDJgypgb"></span> 1435 <section class="portlet" id="portlet_com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_JIK1sDJgypgb"> 1436 <a id="aineisto-com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_JIK1sDJgypgb" name="aineisto-com_liferay_journal_content_web_portlet_JournalContentPortlet_INSTANCE_JIK1sDJgypgb" class="yja-anchor-elements"></a> 1437 <div class="portlet-content"> 1438 <div class="autofit-float autofit-row portlet-header "> 1439 <div class="autofit-col autofit-col-end"> 1440 <div class="autofit-section"> 1441 <div class="visible-interaction"> 1442 </div> 1443 </div> 1444 </div> 1445 </div> 1446 <div class=" portlet-content-container"> 1447 <div class="portlet-body"> 1448 <div class="" data-fragments-editor-item-id="10109-8208176" data-fragments-editor-item-type="fragments-editor-mapped-item"> 1449 <div class="journal-content-article " data-analytics-asset-id="8208174" data-analytics-asset-title="Alatunniste" data-analytics-asset-type="web-content"> 1450 <div class="row"> 1451 <div class="col-md-3"> 1452 <p> 1453 <picture data-fileentryid="8866291"> 1454 <source media="(max-width:128px)" srcset="/o/adaptive-media/image/8866291/Thumbnail-128x128/tem-tunnus400.png?t=1709538064954"> 1455 <source media="(max-width:400px) and (min-width:128px)" srcset="/o/adaptive-media/image/8866291/Preview-1000x0/tem-tunnus400.png?t=1709538064954"> 1456 <img alt="" src="/documents/1410877/2208080/tem-tunnus400.png/7749d528-fb80-4c40-9995-e10958c56791?t=1709538064953" style="width: 200px; height: 101px; float: left;"> 1457 </picture></p> 1458 </div> 1459 <div class="col-md-3"> 1460 <h4>Kontaktuppgifter</h4> 1461 <p>
1461Bokföringsnämnden<br> Arbets- och näringsministeriet<br> PB 32, 00023 Statsrådet</p> 1462 </div> 1463 <div class="col-md-3"> 1464 <h4>Dataskydd</h4> 1465 <p><a href="https://tem.fi/sv/dataskydd" class="yja-external-link">Information om dataskyddet på arbets- och näringsministeriets webbplatser</a></p> 1466 </div> 1467 <div class="col-md-3"> 1468 <h4>Tillgänglighet</h4> 1469 <p><a href="https://kirjanpitolautakunta.fi/sv/tillganglighetsutlatande" rel="noopener noreferrer">Tillgänglighetsutlåtande</a></p> 1470 </div> 1471 </div> 1472 </div> 1473 </div> 1474 <div class="asset-links content-metadata-asset-addon-entries mb-4"> 1475 <div class="content-metadata-asset-addon-entry content-metadata-asset-addon-entry-links"> 1476 </div> 1477 </div> 1478 </div> 1479 </div> 1480 </div> 1481 </section> 1482 </div> 1483 </div> 1484 </div> 1485 </div> 1486 </div> 1487 </div> 1488 <form action="#" aria-hidden="true" class="hide" id="hrefFm" method="post" name="hrefFm"> 1489 <span></span> 1490 <button hidden type="submit">Gömd</button> 1491 </form> 1492 </section> 1493 <footer id="footer" role="contentinfo"> 1494 <div class="container padding-bottom-large "> 1495 <div class="row-fluid"> 1496 <div class="row"> 1497 <div class="col-md-6"> 1498 </div> 1499 <div class="col-md-6"> 1500 </div> 1501 </div> 1502 </div> 1503 </div> 1504 </footer> 1505 </div> 1506 <nav id="mmenu" class="yja-mobile-navigation" aria-label="mobil huvudnavigering" data-menu-position="right"> 1507 <div class="yja-mobile-navigation__content"> 1508 <div class="yja-mobile-navigation__toolbar"> 1509 <button class="yja-mobile-navigation__button yja-mobile-navigation__button--close" id="yjaMenuButtonClose"> <span class="sr-only">Stäng undermenyn</span> 1510 <svg class="lexicon-icon lexicon-icon-times" role="presentation" viewbox="0 0 512 512"> 1511 <use xlink:href="https://kirjanpitolautakunta.fi/o/minisite-theme/images/clay/icons.svg#times" /> 1512 </svg> </button> 1513 <div class="col-xs-12 margin-bottom-small" id="mobile-search-wrapper"> 1514 <form id="mobile_searchform_static" class="inline-form search-form" action=" /sok?q=" method="get" name="mobile_searchform_static" onsubmit="YjaSearcher.submitSearchForm('#mobile-search-field');return false;"> 1515 <label class="sr-only" for="mobile-search-field">Nyckelord</label> 1516 <div class="input-append"> 1517 <input type="search" id="mobile-search-field" class="search-field search-txt" name="keywords"> 1518 <button class="btn btn-small btn-primary search-btn" type="submit" onclick="YjaSearcher.submitSearchForm('#mobile-search-field'); return false;">Sök</button> 1519 </div> 1520 <a href=" /sok" class="header-advanced-search-link">Till söksidan »</a> 1521 </form> 1522 </div> 1523 </div> 1524 <div class="yja-mobile-navigation__tree"> 1525 <ul class="nav mm-listview" id="mainMenubar"> 1526 <li aria-current="page" class="mm-listitem mm-listitem_selected yja-mobile-navigation--open level-1" id="mobile-layout_10"> 1527 <div class="nav-item__container"> 1528 <a href="https://kirjanpitolautakunta.fi/sv/framsida" class="mm-listitem__text"> <span>Framsida</span> </a> 1529 </div> </li> 1530 <li class="mm-listitem level-1" id="mobile-layout_25"> 1531 <div class="nav-item__container"> 1532 <a href="https://kirjanpitolautakunta.fi/sv/bokforingsnamnden" class="mm-listitem__text has-btn"> <span>Bokföringsnämnden</span> </a> 1533 <button class="yja-mobile-navigation__button yja-mobile-navigation__button--toggler" aria-expanded="false"> <span class="sr-only">Bokföringsnämnden yja.nav.submenu.title.end</span> 1534 <svg class="lexicon-icon lexicon-icon-angle-right" role="presentation" viewbox="0 0 512 512"> 1535 <use xlink:href="https://kirjanpitolautakunta.fi/o/minisite-theme/images/clay/icons.svg#angle-right" /> 1536 </svg> </button> 1537 </div> 1538 <ul class="child-menu mm-listview " id="child_menu_25" aria-label="Bokföringsnämnden - 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2023 2024
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2137<script type="text/javascript" src="/o/common-ui-resources/js/app.js?browserId=chrome&languageId=sv_SE&t=1790608320000 2138"></script>
2138 2139
2139<script src="https://kirjanpitolautakunta.fi/o/minisite-theme/js/app.js?browserId=chrome&languageId=sv_SE&t=1790608320000"></script>
2139 2140
2140<script> 2141 2142 const mobileNavConfig = { 2143 elementsToHide: ['.yja-wrapper'], 2144 togglerElement: '.toggle-mobile-menu' 2145 } 2146 yjaMobileNavigation(mobileNavConfig); 2147 2148 2149</script>
2149 2150 <!-- inject:js --> 2151 <!-- endinject --> 2152 </body> 2153</html>
Line numbers count LF bytes from the start of the resource, as the search results do. Vendor segments are library code the classifier recognised; they are stored but not indexed. Bytes are shown as Latin1 characters, one per byte.