fix(bokslut): remove uppskjuten skatt on obeskattade reserver in juridisk person (K3 29.37) (#1421)
* fix(bokslut): remove uppskjuten skatt on obeskattade reserver in juridisk person (K3 29.37) and confirm K3 to K2 reversion In juridisk person K3 29.37 keeps obeskattade reserver at gross; the 79.4/20.6 split belongs to koncernredovisning. The old disposition double-counted the tax portion (result charged twice, 2240 overstated on top of gross 21xx). Removes the proposal step, POST kind, UI case, K2-to-K3 account seeding and the interim framework gate; keeps LATENT_TAX_DEFAULT_RATE for analytical soliditet presentation. Also adds the K3-to-K2 consequence confirmation dialog in settings. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * docs(decisions): scope the batch log to shipped code and record the 29.37 election nuance Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(settings): stop promising deferred-tax accounting the engine no longer does The framework help text and the K2-to-K3 confirmation both told the user that switching to K3 means uppskjuten skatt is recognised separately on 2240/8940 with a 79.4/20.6 split. This PR removes exactly that behaviour, so the copy would have promised something the product does not do, which is the defect class this batch exists to remove. Both now describe what actually happens: kassaflodesanalys, komponentavskrivning and a wider note set, with obeskattade reserver carried gross per K3 29.37. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> --------- Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com> Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
This commit is contained in:
Jakob Wennberg
co-authored by
Claude Fable 5
Jakob Wennberg
Claude Fable 5
Jakob Wennberg
parent
8f38baca05
commit
12c59399ee
@@ -694,10 +694,6 @@ function buildPostItems(proposal: DispositionsProposal, ui: UiState): PostItem[]
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})
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break
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}
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case 'uppskjuten_skatt':
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// K3 only: server recomputes the amount; client just signals intent.
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items.push({ kind: 'uppskjuten_skatt' })
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break
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}
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}
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if (Object.keys(ateforingReturns).length > 0) {
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@@ -33,9 +33,12 @@ interface AccountingFrameworkFormProps {
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*
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* UX rules (regulatory area: kept in Swedish):
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* - Default is K2 (matches the column default and BFNAR 2016:10 baseline).
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* - Switching K2 → K3 fires a confirmation dialog. The recommendation per
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* BFN is that the choice is permanent for the company once made; we
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* surface that as a warning, not a block, so the user can still revert.
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* - Switching in either direction fires a confirmation dialog. K2 → K3
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* warns about the added obligations; the recommendation per BFN is that
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* the choice is permanent once made, surfaced as a warning, not a block.
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* K3 → K2 warns about what the system does NOT do: uppskjuten skatt
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* (2240/8940) balances and komponentavskrivningar are not unwound
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* automatically, and the K3 årsredovisning content stops applying.
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* - The save is its own request (PATCH /api/company/current): separate
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* from /api/settings because the column lives on companies, not on
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* company_settings.
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@@ -88,13 +91,9 @@ export function AccountingFrameworkForm({ current, onSaved }: AccountingFramewor
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function handleChange(next: string) {
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const value = next as AccountingFramework
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if (value === selected) return
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// K2 → K3 is the consequential direction: confirm before persisting.
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if (selected === 'k2' && value === 'k3') {
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setPending(value)
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return
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}
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setSelected(value)
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void persist(value)
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// Both directions are consequential: K2 → K3 adds obligations, K3 → K2
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// leaves K3-only balances behind. Confirm before persisting either way.
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setPending(value)
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}
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return (
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@@ -107,8 +106,8 @@ export function AccountingFrameworkForm({ current, onSaved }: AccountingFramewor
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K2 är standard för mindre bolag och innebär förenklade regler. K3 krävs när
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bolaget når två av tre tröskelvärden (nettoomsättning > 80 MSEK, tillgångar
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> 40 MSEK, eller fler än 50 anställda). K3 ställer högre krav: kassaflödesanalys,
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komponentavskrivning på materiella anläggningstillgångar och redovisning av
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uppskjuten skatt på obeskattade reserver (79,4 % eget kapital / 20,6 % skuld).
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komponentavskrivning på materiella anläggningstillgångar och mer omfattande noter.
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Obeskattade reserver redovisas brutto i juridisk person enligt K3 punkt 29.37.
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</>
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}
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>
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@@ -137,15 +136,32 @@ export function AccountingFrameworkForm({ current, onSaved }: AccountingFramewor
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>
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<DialogContent>
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<DialogHeader>
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<DialogTitle>Byta till K3?</DialogTitle>
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<DialogTitle>{pending === 'k2' ? 'Byta till K2?' : 'Byta till K3?'}</DialogTitle>
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<DialogDescription className="space-y-2 pt-2">
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<span className="block">
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K3 medför löpande att kassaflödesanalys upprättas, komponentavskrivning
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används och uppskjuten skatt redovisas separat (konto 2240 / 8940).
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</span>
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<span className="block">
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Bytet är permanent enligt rekommendation. Fortsätt?
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</span>
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{pending === 'k2' ? (
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<>
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<span className="block">
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Bokförda saldon för uppskjuten skatt (konto 2240 / 8940) och gjorda
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komponentavskrivningar återförs inte automatiskt: de måste hanteras
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manuellt.
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</span>
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<span className="block">
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Årsredovisningens K3-innehåll (kassaflödesanalys, K3-noter och
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uppskjuten skatt) gäller inte längre. Fortsätt?
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</span>
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</>
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) : (
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<>
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<span className="block">
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K3 medför löpande att kassaflödesanalys upprättas, att
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komponentavskrivning kan användas och att årsredovisningen får ett
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utökat notinnehåll.
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</span>
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<span className="block">
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Bytet är permanent enligt rekommendation. Fortsätt?
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</span>
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</>
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)}
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</DialogDescription>
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</DialogHeader>
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<DialogFooter>
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@@ -168,6 +184,8 @@ export function AccountingFrameworkForm({ current, onSaved }: AccountingFramewor
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<>
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<Loader2 className="mr-2 h-4 w-4 animate-spin" /> Sparar…
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</>
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) : pending === 'k2' ? (
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'Byt till K2'
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) : (
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'Byt till K3'
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)}
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