{"id":40147,"date":"2025-05-02T09:28:43","date_gmt":"2025-05-02T07:28:43","guid":{"rendered":"https:\/\/bjornlunden.com\/ordlista\/revisorsintyg\/"},"modified":"2025-05-02T09:28:43","modified_gmt":"2025-05-02T07:28:43","slug":"revisorsintyg","status":"publish","type":"dictionary","link":"https:\/\/bjornlunden.com\/se\/ordlista\/revisorsintyg\/","title":{"rendered":"Revisorsintyg"},"content":{"rendered":"<p>I vissa situationer kr\u00e4vs att revisorn i ett revisorsintyg intygar vissa f\u00f6rh\u00e5llanden, exempelvis:<\/p>\n<ul class=\"checkmark\">\n<li>Att det finns f\u00f6rf\u00f6ljelser\u00e4tt f\u00f6r att f\u00e5 tillgodor\u00e4kna sig st\u00e4mpelskatt f\u00f6r d\u00f6dade f\u00f6retagsinteckningar.<\/li>\n<li>Att det eller de \u00f6verl\u00e5tande bolagens tillg\u00e5ngar vid en fusion har \u00f6verl\u00e4mnats till det \u00f6vertagande bolaget.<\/li>\n<li>Att vid en apport yttra sig \u00f6ver att egendomen har \u00f6verf\u00f6rts till bolaget, vilken egendom det \u00e4r samt att egendomen \u00e4r eller kan bli till nytta f\u00f6r bolaget.<\/li>\n<li>Att revisorn yttrar sig \u00f6ver styrelsens redog\u00f6relse f\u00f6r sk\u00e4l till vinstutdelning vid extra bolagsst\u00e4mma.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>I vissa situationer kr\u00e4vs att revisorn i ett revisorsintyg intygar vissa f\u00f6rh\u00e5llanden, exempelvis: Att det finns f\u00f6rf\u00f6ljelser\u00e4tt f\u00f6r att f\u00e5 tillgodor\u00e4kna sig st\u00e4mpelskatt f\u00f6r d\u00f6dade f\u00f6retagsinteckningar. Att det eller de \u00f6verl\u00e5tande bolagens tillg\u00e5ngar vid en fusion har \u00f6verl\u00e4mnats till det \u00f6vertagande bolaget. Att vid en apport yttra sig \u00f6ver att egendomen har \u00f6verf\u00f6rts till bolaget, [&hellip;]<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","class_list":["post-40147","dictionary","type-dictionary","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/dictionary\/40147","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\/40147\/revisions"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=40147"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}