Accounting standards

Bokföringsnämnden [Swedish Accounting Standards Board]
Official source of local accounting standards and other related information.

Sweden
Accounting standards updates and background information from Deloitte's IAS Plus service.

IFAC profile: Sweden
Profile of the legal and regulatory environment, including information on the statutory framework for accounting and auditing, regulation of the profession and adoption of international standards.

Accountancy associations and groups

• Föreningen Auktoriserade Revisorer (FAR) [Association of Certified Public Accountants]

For regional organisations and networks, see our list of international accountancy bodies

Comparisons

IFRS compared to Swedish GAAP: An overview
Detailed guide published by KPMG in April 2005.

Guides and resources

Overview of the profession in Sweden
Accountancy Europe, July 2020
Survey of the structure and organisation of the accountancy profession across Europe. Each country profile compares the status of different professional titles and shows whether they are restricted titles, which are reserved activities and authorisations, and whether they are regulated or supervised. The profiles also list the necessary qualifications and requirements to work in this country, such as registration costs and insurance, and gives basic statistics on the number of qualified professionals and trainees in each country.

Overview of the accounting requirements in force on January 31, 2013 per entity type
Information collated by the European Commission and EY as part of a wider Accounting guide for SMEs published in 2015. Tables summarise accounting practices for medium-sized, small-sized and micro entities across EU countries, covering requirements for:

• legal entity name
• size thresholds
• accounting systems
• accounting framework
• recording of financial transactions
• components of financial statements
• management report
• auditing
• publication of financial statements.

IFRS adoption

Use of IFRS standards by jurisdiction: Sweden
Country profile prepared by the IFRS Foundation with notes on the extent of IFRS application, relevant jurisdictional authority, IFRS endorsement and translation of standards.

Online articles

The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use. 

• View the latest articles on accounting in Sweden
• View the latest articles on accounting standards in Sweden

Articles and books in the Library collection

Selected books

Each selected book features specific accounting information on this country or territory; click on the links for more details. Alternatively, contact us if you have a particular enquiry or need further help consulting these titles.

European Accounting Guide (5th ed.)
David Alexander and Simon Archer (eds.) (2003)
Individual country and region chapters cover background information, accounting policies and practices, discuss the form and content of published financial statements and offer sample accounts.

International Corporate Procedures
LexisLibrary
This regularly updated database includes information on tax and accounting and features model company accounts. The model accounts are presented in the standard format for each country or territory with original language and English language versions presented together. Contact us to request documents from the database.

World Accounting
Kurt S Schulzke (ed.)
Each country or region entry contains sections on the framework of accounting (including the regulatory and standard setting regimes), individual accounting topics, auditing and appendices which can include commonly used terms and acronyms and example financial statements. This is a regularly updated looseleaf reference work in three volumes.

Find more resources

• View a list of articles and books in our collection on accounting in Sweden

To find out how you can borrow books from the Library please see our guide to book loans. You can obtain copies of articles or extracts of books and reports through our document supply service.