FFFS 2017:18

Regulationsamending Finansinspektionen’s regulations and general guidelines (FFFS 2008:25) regarding annual accounts for credit institutions and securities companies

In force from 2018-01-01 , amending FFFS 2008:25

Summary

FI adapts and clarifies the accounting regulations due to the new international accounting standards IFRS 9 Financial Instruments and IFRS 15 Revenue from Contracts with Customers. An adjustment has also been made due to changes provisions regarding the bookkeeping obligation for foreign branches in Sweden.

The amendments to the accounting regulations go into effect 1 January 2018. The regulations shall be applied to annual accounts, annual reports, consolidated financial statements and interim reports prepared for financial years starting on or after 1 January 2018. Amendment 2017:18

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