{"id":52313,"date":"2025-09-22T14:19:29","date_gmt":"2025-09-22T12:19:29","guid":{"rendered":"https:\/\/bjornlunden.com\/?page_id=52313"},"modified":"2025-09-22T14:25:54","modified_gmt":"2025-09-22T12:25:54","slug":"forvaltningsberattelse-vad-ar-det","status":"publish","type":"page","link":"https:\/\/bjornlunden.com\/se\/forvaltningsberattelse-vad-ar-det\/","title":{"rendered":"F\u00f6rvaltningsber\u00e4ttelse \u2013 vad \u00e4r det?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"52313\" class=\"elementor elementor-52313\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ee5c4d9 e-flex e-con-boxed e-con e-parent\" data-id=\"ee5c4d9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-144c84b elementor-widget elementor-widget-spacer\" data-id=\"144c84b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f59ca7d e-flex e-con-boxed e-con e-parent\" data-id=\"f59ca7d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-97a2c09 e-con-full e-flex e-con e-child\" data-id=\"97a2c09\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5358926 elementor-widget elementor-widget-heading\" data-id=\"5358926\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">F\u00f6rvaltningsber\u00e4ttelse \u2013 vad \u00e4r det?<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dbca180 elementor-widget elementor-widget-text-editor\" data-id=\"dbca180\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>F\u00f6rvaltningsber\u00e4ttelsen \u00e4r en del av \u00e5rsredovisningen. I den ska f\u00f6retaget l\u00e4mna uppgifter som har betydelse f\u00f6r bed\u00f6mningen av verksamheten. F\u00f6rvaltningsber\u00e4ttelsen kompletterar den information som l\u00e4mnas i \u00e5rsredovisningens \u00f6vriga delar (balansr\u00e4kningen, resultatr\u00e4kningen och noterna).<\/strong><\/p><p>F\u00f6retag som \u00e4r skyldiga att l\u00e4mna \u00e5rsredovisning\u00a0ska \u00e4ven l\u00e4mna en f\u00f6rvaltningsber\u00e4ttelse.<\/p><h5>F\u00f6rvaltningsber\u00e4ttelsens inneh\u00e5ll<\/h5><p>F\u00f6rvaltningsber\u00e4ttelsen ska ge en r\u00e4ttvisande \u00f6versikt \u00f6ver:<\/p><ul><li>utvecklingen av f\u00f6retagets verksamhet<\/li><li>f\u00f6retagets st\u00e4llning<\/li><li>f\u00f6retagets resultat.<\/li><\/ul><p>F\u00f6rvaltningsber\u00e4ttelsen ska ocks\u00e5 inneh\u00e5lla upplysningar om v\u00e4sentliga h\u00e4ndelser under r\u00e4kenskaps\u00e5ret.<\/p><h5>V\u00e4sentliga h\u00e4ndelser under r\u00e4kenskaps\u00e5ret<\/h5><p>Under denna rubrik ska du l\u00e4mna upplysningar om s\u00e5dana h\u00e4ndelser som \u00e4r av v\u00e4sentlig betydelse f\u00f6r f\u00f6retaget. Du ska l\u00e4mna upplysningar om h\u00e4ndelser som intr\u00e4ffat under r\u00e4kenskaps\u00e5ret.<\/p><p>Med<em> v\u00e4sentliga h\u00e4ndelser<\/em> menas<\/p><ul><li>beslutade viktiga f\u00f6r\u00e4ndringar i verksamheten (allts\u00e5 inte endast planerade f\u00f6r\u00e4ndringar),<\/li><li>f\u00f6r f\u00f6retaget viktiga externa faktorer som p\u00e5verkat f\u00f6retagets st\u00e4llning och resultat,<\/li><li>om f\u00f6retaget har uppr\u00e4ttat en kontrollbalansr\u00e4kning eller \u00e4r skyldigt att g\u00f6ra det<\/li><li>om f\u00f6retaget inte l\u00e4ngre f\u00f6ruts\u00e4tts forts\u00e4tta sin verksamhet.<\/li><\/ul><p>Med <em>viktiga f\u00f6r\u00e4ndringar<\/em> i verksamheten menas t ex k\u00f6p och f\u00f6rs\u00e4ljning av dotterf\u00f6retag, fusion, etablering eller nedl\u00e4ggning av r\u00f6relse- eller produktgrenar, ing\u00e5ngna st\u00f6rre avtal och st\u00f6rre investeringar.<\/p><p>Med <em>viktiga externa faktorer<\/em> menas faktorer som p\u00e5verkat f\u00f6retagets st\u00e4llning och resultat n\u00e4r det g\u00e4ller marknad, milj\u00f6, r\u00e5varuf\u00f6rs\u00f6rjning, r\u00e4ntor eller valutakurser.<\/p><p>Information som f\u00f6retaget ska l\u00e4mna enligt den sista punkten \u00e4r t ex om f\u00f6retaget f\u00f6rsatts i likvidation eller konkurs.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9001faa e-con-full e-flex e-con e-child\" data-id=\"9001faa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-af1b28d elementor-widget elementor-widget-image\" data-id=\"af1b28d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1200\" height=\"628\" src=\"https:\/\/bjornlunden.com\/wp-content\/uploads\/SRU_koder_2183734415.jpg\" class=\"attachment-1536x1536 size-1536x1536 wp-image-39160\" alt=\"F\u00f6rvaltningsber\u00e4ttelse\" srcset=\"https:\/\/bjornlunden.com\/wp-content\/uploads\/SRU_koder_2183734415.jpg 1200w, https:\/\/bjornlunden.com\/wp-content\/uploads\/SRU_koder_2183734415-300x157.jpg 300w, https:\/\/bjornlunden.com\/wp-content\/uploads\/SRU_koder_2183734415-1024x536.jpg 1024w, https:\/\/bjornlunden.com\/wp-content\/uploads\/SRU_koder_2183734415-768x402.jpg 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7230557 e-flex e-con-boxed e-con e-parent\" data-id=\"7230557\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6b37872 elementor-widget elementor-widget-spacer\" data-id=\"6b37872\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-70f7687 e-con-full e-flex e-con e-parent\" data-id=\"70f7687\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a172b70 elementor-widget elementor-widget-heading\" data-id=\"a172b70\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">V\u00e5ra program med funktionen f\u00f6rvaltningsber\u00e4ttelse<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b7cb91c e-con-full e-flex e-con e-child\" data-id=\"b7cb91c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6f8ea65 elementor-widget elementor-widget-shortcode\" data-id=\"6f8ea65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"product-overview-container single\"><a for=\"accountants\" class=\"filter-yellow border0\" href=\"https:\/\/bjornlunden.com\/se\/redovisning\/bokslutsprogram\/\"><div class=\"product-icon\"><img decoding=\"async\" src=\"https:\/\/bjornlunden.com\/wp-content\/uploads\/BL-Bokslut-Proffs.svg\" alt=\"Bokslut &#038; \u00e5rsredovisning icon\"><\/div><span class=\"grey-tag\">Redovisningsbyr\u00e5<\/span><h5>Bokslut &#038; \u00e5rsredovisning<\/h5><p class=\"description\">Obegr\u00e4nsat bokslutsprogram f\u00f6r byr\u00e5n<\/p><\/a><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e84e967 elementor-widget elementor-widget-shortcode\" data-id=\"e84e967\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"product-overview-container single\"><a for=\"entrepreneurs\" class=\"filter-yellow border0\" href=\"https:\/\/bjornlunden.com\/se\/redovisning\/arsredovisning\/\"><div class=\"product-icon\"><img decoding=\"async\" src=\"https:\/\/bjornlunden.com\/wp-content\/uploads\/Aprello_icon.svg\" alt=\"Lundify Year-End Reporting icon\"><\/div><span class=\"grey-tag\">F\u00f6retag<\/span><h5>Lundify Year-End Reporting<\/h5><p class=\"description\">Enklare \u00e5rsredovisning<\/p><\/a><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df2a3fd elementor-widget elementor-widget-html\" data-id=\"df2a3fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<script>\njQuery(document).ready(function() {\n    gsap.registerPlugin(ScrollTrigger);\n\n    gsap.from(\".product-overview-container > a\", {\n        duration: 0.3,\n        opacity: 0,\n        y: -20,\n        stagger: 0.1,\n        ease: \"power1.out\",\n        scrollTrigger: {\n            trigger: \".product-overview-container\",\n            start: \"top 80%\",\n            end: \"bottom top\",\n            toggleActions: \"play none none play\"\n        }\n    });\n});\n<\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9cfc491 e-flex e-con-boxed e-con e-parent\" data-id=\"9cfc491\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-5ec03c1 e-con-full e-flex e-con e-child\" data-id=\"5ec03c1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-878fee9 elementor-widget elementor-widget-image\" data-id=\"878fee9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"768\" height=\"542\" src=\"https:\/\/bjornlunden.com\/wp-content\/uploads\/Lundify_Year-End-Reporting-768x542.png\" class=\"attachment-medium_large size-medium_large wp-image-43433\" alt=\"Bildsk\u00e4rm som visar f\u00f6rvaltningsber\u00e4ttelse i Lundify\" srcset=\"https:\/\/bjornlunden.com\/wp-content\/uploads\/Lundify_Year-End-Reporting-768x542.png 768w, https:\/\/bjornlunden.com\/wp-content\/uploads\/Lundify_Year-End-Reporting-300x212.png 300w, https:\/\/bjornlunden.com\/wp-content\/uploads\/Lundify_Year-End-Reporting.png 1024w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3c262dc e-con-full e-flex e-con e-child\" data-id=\"3c262dc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b038581 elementor-widget elementor-widget-heading\" data-id=\"b038581\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Att arbeta med f\u00f6rvaltningsber\u00e4ttelse i v\u00e5ra program<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83b7521 elementor-widget elementor-widget-text-editor\" data-id=\"83b7521\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>I v\u00e5ra <a href=\"https:\/\/bjornlunden.com\/se\/redovisning\/bokslutsprogram\/\" data-type=\"page\" data-id=\"4358\">boksluts- och \u00e5rsredovisningsprogram f\u00f6r byr\u00e5er<\/a> och v\u00e5rt <a href=\"https:\/\/bjornlunden.com\/se\/redovisning\/arsredovisning\/\" data-type=\"page\" data-id=\"35441\">\u00e5rsredovisningsprogram f\u00f6r f\u00f6retag<\/a> finns smidiga funktioner f\u00f6r att skapa f\u00f6rvaltningsber\u00e4ttelse.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-922c253 e-flex e-con-boxed e-con e-parent\" data-id=\"922c253\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-073f9d6 elementor-widget elementor-widget-spacer\" data-id=\"073f9d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-635cf72 e-flex e-con-boxed e-con e-parent\" data-id=\"635cf72\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-326db9e e-con-full e-flex e-con e-child\" data-id=\"326db9e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-171e568 elementor-widget elementor-widget-heading\" data-id=\"171e568\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Fr\u00e5gor &amp; svar<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-03e43a4 elementor-widget elementor-widget-n-accordion\" data-id=\"03e43a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;max_items_expended&quot;:&quot;multiple&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:200,&quot;sizes&quot;:[]},&quot;default_state&quot;:&quot;expanded&quot;}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4080\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-4080\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h6 class=\"e-n-accordion-item-title-text\"> Vilka f\u00f6retag beh\u00f6ver l\u00e4mna en f\u00f6rvaltningsber\u00e4ttelse? <\/h6><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"2\" viewBox=\"0 0 16 2\" fill=\"none\"><path d=\"M15 1.00002L1 1\" stroke=\"#57595F\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M7.99998 15L7.99998 1.00002M15 8.00003L1.00002 8.00001\" stroke=\"#57595F\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4080\" class=\"elementor-element elementor-element-dc6b399 e-con-full e-flex e-con e-child\" data-id=\"dc6b399\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9f4a188 elementor-widget elementor-widget-text-editor\" data-id=\"9f4a188\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"wpb_text_column wpb_content_element vc_custom_1629184835236\"><div class=\"wpb_wrapper\"><p>F\u00f6retag som \u00e4r skyldiga att l\u00e4mna \u00e5rsredovisning ska \u00e4ven l\u00e4mna en f\u00f6rvaltningsber\u00e4ttelse. Den \u00e4r en obligatorisk del av \u00e5rsredovisningen.<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4081\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4081\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h6 class=\"e-n-accordion-item-title-text\"> Vart l\u00e4mnar f\u00f6retaget sin f\u00f6rvaltningsber\u00e4ttelse? <\/h6><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"2\" viewBox=\"0 0 16 2\" fill=\"none\"><path d=\"M15 1.00002L1 1\" stroke=\"#57595F\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M7.99998 15L7.99998 1.00002M15 8.00003L1.00002 8.00001\" stroke=\"#57595F\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4081\" class=\"elementor-element elementor-element-c94a5ce e-con-full e-flex e-con e-child\" data-id=\"c94a5ce\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5884e31 elementor-widget elementor-widget-text-editor\" data-id=\"5884e31\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>F\u00f6rvaltningsber\u00e4ttelsen \u00e4r en del av \u00e5rsredovisningen som l\u00e4mnas till Bolagsverket.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4082\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4082\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h6 class=\"e-n-accordion-item-title-text\"> Har Bjorn Lundens program funktioner f\u00f6r att skapa en f\u00f6rvaltningsber\u00e4ttelse?  <\/h6><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"2\" viewBox=\"0 0 16 2\" fill=\"none\"><path d=\"M15 1.00002L1 1\" stroke=\"#57595F\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M7.99998 15L7.99998 1.00002M15 8.00003L1.00002 8.00001\" stroke=\"#57595F\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4082\" class=\"elementor-element elementor-element-a7cd81c e-con-full e-flex e-con e-child\" data-id=\"a7cd81c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-18ec084 elementor-widget elementor-widget-text-editor\" data-id=\"18ec084\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Ja, i b\u00e5de Lundify Year-End Reporting och BL Bokslut finns mallar f\u00f6r att enkelt skapa en f\u00f6rvaltningsber\u00e4ttelse.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Vilka f\\u00f6retag beh\\u00f6ver l\\u00e4mna en f\\u00f6rvaltningsber\\u00e4ttelse?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"F\\u00f6retag som \\u00e4r skyldiga att l\\u00e4mna \\u00e5rsredovisning ska \\u00e4ven l\\u00e4mna en f\\u00f6rvaltningsber\\u00e4ttelse. Den \\u00e4r en obligatorisk del av \\u00e5rsredovisningen.\"}},{\"@type\":\"Question\",\"name\":\"Vart l\\u00e4mnar f\\u00f6retaget sin f\\u00f6rvaltningsber\\u00e4ttelse?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"F\\u00f6rvaltningsber\\u00e4ttelsen \\u00e4r en del av \\u00e5rsredovisningen som l\\u00e4mnas till Bolagsverket.\\u00a0\"}},{\"@type\":\"Question\",\"name\":\"Har Bjorn Lundens program funktioner f\\u00f6r att skapa en f\\u00f6rvaltningsber\\u00e4ttelse?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ja, i b\\u00e5de Lundify Year-End Reporting och BL Bokslut finns mallar f\\u00f6r att enkelt skapa en f\\u00f6rvaltningsber\\u00e4ttelse.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8bac681 e-flex e-con-boxed e-con e-parent\" data-id=\"8bac681\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0352c71 elementor-widget elementor-widget-spacer\" data-id=\"0352c71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e19bfe5 e-flex e-con-boxed e-con e-parent\" data-id=\"e19bfe5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3f8534f e-flex e-con-boxed e-con e-parent\" data-id=\"3f8534f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>F\u00f6rvaltningsber\u00e4ttelse \u2013 vad \u00e4r det? F\u00f6rvaltningsber\u00e4ttelsen \u00e4r en del av \u00e5rsredovisningen. I den ska f\u00f6retaget l\u00e4mna uppgifter som har betydelse f\u00f6r bed\u00f6mningen av verksamheten. F\u00f6rvaltningsber\u00e4ttelsen kompletterar den information som l\u00e4mnas i \u00e5rsredovisningens \u00f6vriga delar (balansr\u00e4kningen, resultatr\u00e4kningen och noterna). F\u00f6retag som \u00e4r skyldiga att l\u00e4mna \u00e5rsredovisning\u00a0ska \u00e4ven l\u00e4mna en f\u00f6rvaltningsber\u00e4ttelse. F\u00f6rvaltningsber\u00e4ttelsens inneh\u00e5ll F\u00f6rvaltningsber\u00e4ttelsen ska ge en [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":19869,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-52313","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/pages\/52313","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/comments?post=52313"}],"version-history":[{"count":16,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/pages\/52313\/revisions"}],"predecessor-version":[{"id":52329,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/pages\/52313\/revisions\/52329"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media\/19869"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=52313"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}