BASkontoplan
BASkontoplan is a standardized chart of accounts used in Swedish bookkeeping. It is maintained by the Föreningen BAS (the BAS association) and serves as a framework for classifying financial transactions in the accounting system. The BASkontoplan is widely used by Swedish companies to promote consistent accounting practices and comparability of financial statements.
The BASkontoplan grupos accounts into main categories such as assets, liabilities, equity, revenue, and expenses, with
Use and compliance: The BASkontoplan supports compliance with Swedish accounting rules and tax reporting. It is
Updates and governance: The BASkontoplan is updated periodically to reflect changes in accounting standards, tax legislation,