FFFS 2018:20

Regulations amending Finansinspektionen’s regulations and general guidelines (FFFS 2008:25) regarding the annual accounts of credit institutions and investment companies

In force from 2019-01-01 , amending FFFS 2008:25


FI is amending the accounting regulations since they need to be adapted to new international accounting rules for leases (IFRS 16).

Reliable and comprehensive external accounting is important for FI's work to promote well-functioning markets, financial stability and good consumer protection. To achieve a high and uniform standard in the credit institutions' external accounting, the accounting regulations must be clear and appropriate.

The amendments consist primarily of references to IFRS 16 and some adjustments in the language. FI therefore makes the assessment that the amendments will have a limited impact on firms' accounting, but they will also make it easier for the firms to apply the regulations.

The amendment go into effect on 1 January 2019. Amendment 2018:20


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