{"id":40085,"date":"2025-05-02T09:28:31","date_gmt":"2025-05-02T07:28:31","guid":{"rendered":"https:\/\/bjornlunden.com\/ordlista\/jamforbarhetsprincipen\/"},"modified":"2025-05-02T09:28:31","modified_gmt":"2025-05-02T07:28:31","slug":"jamforbarhetsprincipen","status":"publish","type":"dictionary","link":"https:\/\/bjornlunden.com\/se\/ordlista\/jamforbarhetsprincipen\/","title":{"rendered":"J\u00e4mf\u00f6rbarhetsprincipen"},"content":{"rendered":"<p>J\u00e4mf\u00f6rbarhetsprincipen \u00e4r enredovisningsprincip som inneb\u00e4r att ett f\u00f6retag ska till\u00e4mpa samma redovisningsprinciper \u00e5r fr\u00e5n \u00e5r. <\/p>\n<p>\nDet ska allts\u00e5 vara l\u00e4tt att j\u00e4mf\u00f6ra redovisningen mellan olika r\u00e4kenskaps\u00e5r. Principen kallas \u00e4ven consistency concept. Byte av redovisningsprinciper accepteras dock n\u00e4r lagbest\u00e4mmelser eller auktoritativa redovisningsrekommendationer \u00e4ndras. Ett byte kan ocks\u00e5 vara n\u00f6dv\u00e4ndigt n\u00e4r f\u00f6retaget exempelvis byter koncerntillh\u00f6righet. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>J\u00e4mf\u00f6rbarhetsprincipen \u00e4r enredovisningsprincip som inneb\u00e4r att ett f\u00f6retag ska till\u00e4mpa samma redovisningsprinciper \u00e5r fr\u00e5n \u00e5r. Det ska allts\u00e5 vara l\u00e4tt att j\u00e4mf\u00f6ra redovisningen mellan olika r\u00e4kenskaps\u00e5r. Principen kallas \u00e4ven consistency concept. Byte av redovisningsprinciper accepteras dock n\u00e4r lagbest\u00e4mmelser eller auktoritativa redovisningsrekommendationer \u00e4ndras. Ett byte kan ocks\u00e5 vara n\u00f6dv\u00e4ndigt n\u00e4r f\u00f6retaget exempelvis byter koncerntillh\u00f6righet.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","class_list":["post-40085","dictionary","type-dictionary","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/dictionary\/40085","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/dictionary"}],"about":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/types\/dictionary"}],"version-history":[{"count":0,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/dictionary\/40085\/revisions"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=40085"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}