{"id":39388,"date":"2025-04-30T13:45:19","date_gmt":"2025-04-30T11:45:19","guid":{"rendered":"https:\/\/bjornlunden.com\/?post_type=blogs&#038;p=39388"},"modified":"2026-05-11T13:17:34","modified_gmt":"2026-05-11T11:17:34","slug":"hojda-beloppsgranser-i-det-forenklade-arsbokslutet","status":"publish","type":"blogs","link":"https:\/\/bjornlunden.com\/se\/bjornkoll\/blogg\/hojda-beloppsgranser-i-det-forenklade-arsbokslutet\/","title":{"rendered":"H\u00f6jda beloppsgr\u00e4nser i det f\u00f6renklade \u00e5rsbokslutet"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Riksdagen har beslutat om \u00e4ndringar i inkomstskattelagen, som inneb\u00e4r h\u00f6jda beloppsgr\u00e4nser i det f\u00f6renklade \u00e5rsbokslutet. Bokf\u00f6ringsn\u00e4mnden (BFN) har d\u00e4rf\u00f6r anpassat sitt allm\u00e4nna r\u00e5d (BFNAR 2006:1) f\u00f6r enskilda n\u00e4ringsidkare som uppr\u00e4ttar f\u00f6renklat \u00e5rsbokslut.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Det inneb\u00e4r att f\u00f6ljande nu framg\u00e5r av K1-regelverket:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Enskilda n\u00e4ringsidkare som uppr\u00e4ttar ett f\u00f6renklat \u00e5rsbokslut ska inte ta upp n\u00e5got lager om v\u00e4rdet p\u00e5 lagret \u00e4r h\u00f6gst ett halvt prisbasbelopp.<\/li>\n\n\n\n<li>Om det sammanlagda bokf\u00f6rda v\u00e4rdet f\u00f6re \u00e5rets avskrivning f\u00f6r maskiner och inventarier \u00e4r h\u00f6gst ett halvt prisbasbelopp, kan hela avskrivningsunderlaget kostnadsf\u00f6ras direkt.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c4ndringarna g\u00e4ller fr\u00e5n och med 24 mars 2024 och ska till\u00e4mpas f\u00f6r r\u00e4kenskaps\u00e5r som inleds efter 31 december 2024.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>BFN har anpassat sitt allm\u00e4nna r\u00e5d utifr\u00e5n \u00e4ndrade skatteregler.<\/p>\n","protected":false},"author":11,"featured_media":39049,"menu_order":0,"template":"","categories":[],"class_list":["post-39388","blogs","type-blogs","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/39388","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\/11"}],"version-history":[{"count":5,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/39388\/revisions"}],"predecessor-version":[{"id":66995,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/39388\/revisions\/66995"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media\/39049"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=39388"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/categories?post=39388"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}