{"id":11764,"date":"2026-05-14T13:54:00","date_gmt":"2026-05-14T11:54:00","guid":{"rendered":"https:\/\/bjornlunden.com\/kennisbank\/blogs\/rakenskapsar-vad-innebar-det\/"},"modified":"2026-06-15T09:31:54","modified_gmt":"2026-06-15T07:31:54","slug":"rakenskapsar-vad-innebar-det","status":"publish","type":"blogs","link":"https:\/\/bjornlunden.com\/se\/bjornkoll\/blogg\/rakenskapsar-vad-innebar-det\/","title":{"rendered":"R\u00e4kenskaps\u00e5r \u2013 vad inneb\u00e4r det?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>R\u00e4kenskaps\u00e5ret \u00e4r den tid som f\u00f6retags redovisning omfattar. R\u00e4kenskaps\u00e5ret ska omfatta 12 m\u00e5nader.<\/strong><\/p>\n\n\n\n<h5 class=\"wp-block-heading\">R\u00e4kenskaps\u00e5ret m\u00e5ste vara kalender\u00e5r f\u00f6r vissa f\u00f6retag<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">Den som \u00e4r bokf\u00f6ringsskyldig f\u00f6r flera verksamheter m\u00e5ste ha samma r\u00e4kenskaps\u00e5r f\u00f6r samtliga verksamheter. R\u00e4kenskaps\u00e5ret m\u00e5ste vara kalender\u00e5r (1 jan\u201331 dec) f\u00f6r f\u00f6ljande f\u00f6retag:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 enskilda n\u00e4ringsidkare<br>\u2022 handelsbolag d\u00e4r en fysisk person ska beskattas f\u00f6r bolagets inkomst<br>\u2022 samf\u00e4llighetsf\u00f6rvaltande juridiska personer.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e4r f\u00f6retaget startar eller r\u00e4kenskaps\u00e5ret l\u00e4ggs om f\u00e5r r\u00e4kenskaps-\u00e5ret bli kortare \u00e4n 12 m\u00e5nader eller f\u00f6rl\u00e4ngas till h\u00f6gst 18&nbsp;m\u00e5nader. N\u00e4r f\u00f6retaget slutar med sin verksamhet f\u00e5r r\u00e4kenskaps\u00e5ret f\u00f6r-kortas men inte f\u00f6rl\u00e4ngas.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">Brutet r\u00e4kenskaps\u00e5r<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">\u00d6vriga f\u00f6retag och f\u00f6reningar \u00e4n de ovan uppr\u00e4knade, t&nbsp;ex aktie bolag, ideella och ekonomiska f\u00f6reningar, f\u00e5r ha brutet r\u00e4kenskaps\u00e5r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Det&nbsp;finns inga fasta perioder f\u00f6r brutna r\u00e4kenskaps\u00e5r. Ett brutet r\u00e4kenskaps\u00e5r ska omfatta 12&nbsp;kalenderm\u00e5nader, t ex 1 oktober till 30&nbsp;september.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/bjornlunden.com\/se\/redovisning\/bokforingsprogram\/\"><strong>Med\u00a0Lundify\u00a0sk\u00f6ter du f\u00f6retagets bokf\u00f6ring, fakturering och betalningar smidigt p\u00e5 webben och i mobilen. Prova gratis i 30 dagar!<\/strong><\/a><\/p>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>R\u00e4kenskaps\u00e5ret \u00e4r den tid som f\u00f6retags redovisning omfattar. R\u00e4kenskaps\u00e5ret ska omfatta 12 m\u00e5nader.<\/p>\n","protected":false},"author":37,"featured_media":41418,"menu_order":0,"template":"","categories":[],"class_list":["post-11764","blogs","type-blogs","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/11764","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs"}],"about":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/types\/blogs"}],"author":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/users\/37"}],"version-history":[{"count":7,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/11764\/revisions"}],"predecessor-version":[{"id":52939,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/11764\/revisions\/52939"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media\/41418"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=11764"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/categories?post=11764"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}