Municipality of Bass

Kommun-Bas is the basic account plan for municipalities. The basic account plan that exists for the business sector has always been and is a model for Kommun-Bas. The different charts of accounts show similarities but also differences that are explained, among other things, by the fact that the accounts are governed by different legislations, as well as a number of sector-specific conditions. SKR is updating the basic account plan in collaboration with a working group with representatives from a number of municipalities and Statistics Sweden. The ongoing maintenance work means that the chart of accounts receives an annual update and a new version is presented on SKR's website every year.