Description
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.
Resources
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Description |
Link |
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0 |
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https://catalog.skl.se/store/1/resource/349 |
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0 |
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https://catalog.skl.se/store/1/resource/351 |
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0 |
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https://catalog.skl.se/rowstore/dataset/31ec9c5e-a68d-43d9-8f7e-cd25a610513e |
Tags
- redovisning
- klassificeringssystem
- normalkontoplan
- ekonomi
- bokföring
- baskontoplan
- sveriges-kommuner-och-regioner-(skr)