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This article applies to:

  • Product: ONESOURCE Statutory Reporting
  • Subject: Templates

Version 16 - February 2025 (CUD release)

  • Financial period: 12-Months (Annual)
  • Current compliance until: year end December 2024
  • Target industry type: Manufacturing, Services, and Generic (excluding Financial Services)

Content update

This CUD release focuses on the legislative content changes for the period ending June 2025.

Legislative updates

On December 13, 2024, the Swedish Accounting Standards Board (BFN) decided on amendments to the general advice (BFNAR 2012:1) and the guidance on annual and consolidated financial statements (K3).
The changes are mainly a direct result of amendments to the Annual Accounts Act (ÅRL) and include, among other things, that:
  • The legal text and commentary on the signing of the annual report have been supplemented with the new rules on dating in the ÅRL.
  • The legal text on sustainability reporting has been removed and the commentary on the sustainability report has been updated.
  • New legal text and a commentary on intangible key resources have been added.
  • Points 36.3A and 37.4A have been repealed.
  • The reference in point 1.7 to the Swedish Accounting Standards Board's general advice (BFNAR 2020:1) on certain accounting issues due to the coronavirus has been removed as the general advice has been repealed.
The changes apply from December 13, 2024, and shall be applied for financial years beginning after June 30, 2024.
Is early adoption available for these accounting standards?
No early adoption needed for the updates above.

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