{"id":1537,"date":"2024-02-07T14:57:36","date_gmt":"2024-02-07T12:57:36","guid":{"rendered":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/okategoriserade\/varderingsregler-i-en-kontrollbalansrakning\/"},"modified":"2024-10-10T11:40:56","modified_gmt":"2024-10-10T09:40:56","slug":"varderingsregler-i-en-kontrollbalansrakning","status":"publish","type":"post","link":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/nyhet\/varderingsregler-i-en-kontrollbalansrakning\/","title":{"rendered":"V\u00e4rderingsregler i en kontrollbalansr\u00e4kning"},"content":{"rendered":"\n<p><strong><em>H\u00f6gsta domstolen har avgjort hur ett f\u00f6retag ska ber\u00e4kna nettof\u00f6rs\u00e4ljningsv\u00e4rde i ett varulager vid uppr\u00e4ttande av en kontrollbalansr\u00e4kning.<\/em><\/strong><\/p>\n\n\n\n<p>I en kontrollbalansr\u00e4kning f\u00e5r tillg\u00e5ngar tas upp till dess f\u00f6rs\u00e4ljningsv\u00e4rde, med avdrag f\u00f6r direkta f\u00f6rs\u00e4ljningskostnader, om detta \u00e4r h\u00f6gre \u00e4n anskaffningsv\u00e4rdet vid uppr\u00e4ttande av en kontrollbalansr\u00e4kning. Hur man ber\u00e4knar nettof\u00f6rs\u00e4ljningsv\u00e4rde \u00e4r reglerat i Bokf\u00f6ringsn\u00e4mndens allm\u00e4nna r\u00e5d.<\/p>\n\n\n\n<p>Domstolen kom fram till att sj\u00e4lva nettof\u00f6rs\u00e4ljningsv\u00e4rdet ska ber\u00e4knas enligt dessa allm\u00e4nna r\u00e5d \u00e4ven vid uppr\u00e4ttande av kontrollbalansr\u00e4kningen. Sj\u00e4lva f\u00f6rs\u00e4ljningspriset ska baseras p\u00e5 de priser som f\u00f6retaget faktiskt s\u00e5lt varorna till, snarare \u00e4n till rekommenderade h\u00f6gre cirkapriser.&nbsp; Avdrag f\u00f6r f\u00f6rs\u00e4ljningskostnader ska bara ske f\u00f6r kostnader som direkt kan kopplas till f\u00f6rs\u00e4ljningen, t.ex. frakt och rabatter. Gemensamma kostnader som l\u00f6n till anst\u00e4llda, lagringskostnader och reklam minskar normalt inte nettof\u00f6rs\u00e4ljningsv\u00e4rdet.<\/p>\n\n\n\n<p>H\u00f6gsta domstolens dom 2023-12-28 m\u00e5l nr T 7701-22<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u00f6gsta domstolen har avgjort hur ett f\u00f6retag ska ber\u00e4kna nettof\u00f6rs\u00e4ljningsv\u00e4rde i ett varulager vid uppr\u00e4ttande av en kontrollbalansr\u00e4kning. I en kontrollbalansr\u00e4kning f\u00e5r tillg\u00e5ngar tas upp&#8230;<\/p>\n","protected":false},"author":6,"featured_media":1536,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[4],"tags":[],"class_list":["post-1537","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nyhet"],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-18 00:04:30","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/posts\/1537","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/comments?post=1537"}],"version-history":[{"count":1,"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/posts\/1537\/revisions"}],"predecessor-version":[{"id":1538,"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/posts\/1537\/revisions\/1538"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/media\/1536"}],"wp:attachment":[{"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/media?parent=1537"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/categories?post=1537"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/tags?post=1537"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}