Swedish Inventory Accounting (varulager)

Swedish inventory accounting (varulager): valuation and bookkeeping. Covers lägsta värdets princip (ÅRL 4:9), anskaffningsvärde and hemtagningskostnader, FIFU vs weighted average (LIFO not allowed), the 97 %-regel (schablonregeln, IL 17:4) and the lagerreserv 2196/8896, inkurans and its evidence, K1/K2/K3 differences, egentillverkade varor, the half-PBB rule for enskild firma with förenklat årsbokslut, lagerförändring on BAS 4910/4920/4950/4960 (4990 is not a BAS account), the BAS 2026 class 4 split between handelsvaror (40-42) and råvaror (43-48), inventering per lagen 1955:257, svinn, kassation and uttag ur lagret, e-commerce stock (Amazon FBA, kommission, dropshipping)…