Regulatory Alerts2022-02-25
Regulations amending Finansinspektionen’s regulations regarding annual accounts at insurance undertakings and institutions for occupational retirement provision
Finansinspektionen issued regulations amending the rules for annual accounts at insurance undertakings and institutions for occupational retirement provision to align with international accounting standards. The document specifies detailed applications of IFRS and RFR 2, including exemptions for unlisted entities and clarifications on consolidated accounts, equity classification, and risk disclosures. It also introduces new sections governing consolidated accounts prepared under international financial reporting standards versus national requirements.
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