bokföringsmässig

Bokföringsmässig is a Swedish term that relates to accounting or bookkeeping practices, specifically referring to matters, processes, or figures that are aligned with official financial record-keeping. It originates from the Swedish word "bokföring," which means bookkeeping or accounting, combined with the suffix "-mässig," indicating a relation or accordance with a certain standard or method.

In practical terms, something described as bokföringsmässig pertains to the way financial transactions are documented in accordance with applicable laws, regulations, and accounting standards in Sweden. This includes the recording of income, expenses, assets, and liabilities in a systematic and transparent manner, ensuring that the financial position of an entity accurately reflects its economic activities.

The concept is central to compliance with Swedish accounting laws, such as Bokföringslagen (the Swedish Bookkeeping Act), which stipulate specific requirements for bookkeeping, such as the registration of transactions, preservation of documents, and the presentation of financial statements. Items or figures labeled as bokföringsmässig are those that are recognized, valued, and accounted for following these official rules and principles.

In summary, bokföringsmässig emphasizes the importance of adhering to standardized practices within the scope of financial record-keeping in Sweden. It ensures consistency, legal compliance, and the reliability of financial information used by stakeholders such as authorities, investors, and management.