Files
accounted/components/settings/AccountingFrameworkForm.tsx
T
12c59399ee 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>
2026-08-06 10:05:15 +02:00

199 lines
6.9 KiB
TypeScript

'use client'
import { useState } from 'react'
import { Button } from '@/components/ui/button'
import {
Dialog,
DialogContent,
DialogDescription,
DialogFooter,
DialogHeader,
DialogTitle,
} from '@/components/ui/dialog'
import { useToast } from '@/components/ui/use-toast'
import {
SettingsRow,
SettingsRowNote,
SettingsSelect,
} from '@/components/settings/SettingsRows'
import type { AccountingFramework } from '@/types'
import { Loader2 } from 'lucide-react'
interface AccountingFrameworkFormProps {
/** Current framework on the company row. */
current: AccountingFramework
/** Bubble up after a successful save so parent state can refresh. */
onSaved?: (next: AccountingFramework) => void
}
/**
* K2/K3 selector row for AB. Lives in the Grunder group on the bookkeeping
* settings page. Renders nothing for non-AB entities: the parent gates this
* component by entity_type.
*
* UX rules (regulatory area: kept in Swedish):
* - Default is K2 (matches the column default and BFNAR 2016:10 baseline).
* - Switching in either direction fires a confirmation dialog. K2 → K3
* warns about the added obligations; the recommendation per BFN is that
* the choice is permanent once made, surfaced as a warning, not a block.
* K3 → K2 warns about what the system does NOT do: uppskjuten skatt
* (2240/8940) balances and komponentavskrivningar are not unwound
* automatically, and the K3 årsredovisning content stops applying.
* - The save is its own request (PATCH /api/company/current): separate
* from /api/settings because the column lives on companies, not on
* company_settings.
*/
export function AccountingFrameworkForm({ current, onSaved }: AccountingFrameworkFormProps) {
const { toast } = useToast()
const [selected, setSelected] = useState<AccountingFramework>(current)
const [pending, setPending] = useState<AccountingFramework | null>(null)
const [saving, setSaving] = useState(false)
async function persist(next: AccountingFramework) {
setSaving(true)
try {
const res = await fetch('/api/company/current', {
method: 'PATCH',
headers: { 'Content-Type': 'application/json' },
body: JSON.stringify({ accounting_framework: next }),
})
const body = await res.json()
if (!res.ok) {
toast({
title: 'Kunde inte spara',
description: body?.error ?? 'Försök igen.',
variant: 'destructive',
})
setSelected(current)
return
}
toast({
title: 'Sparat',
description:
next === 'k3'
? 'Bolaget redovisar nu enligt K3 (BFNAR 2012:1).'
: 'Bolaget redovisar nu enligt K2 (BFNAR 2016:10).',
})
onSaved?.(next)
} catch {
toast({
title: 'Kunde inte spara',
description: 'Försök igen.',
variant: 'destructive',
})
setSelected(current)
} finally {
setSaving(false)
setPending(null)
}
}
function handleChange(next: string) {
const value = next as AccountingFramework
if (value === selected) return
// Both directions are consequential: K2 → K3 adds obligations, K3 → K2
// leaves K3-only balances behind. Confirm before persisting either way.
setPending(value)
}
return (
<>
<SettingsRow
label="Regelverk"
htmlFor="accounting_framework"
help={
<>
K2 är standard för mindre bolag och innebär förenklade regler. K3 krävs när
bolaget når två av tre tröskelvärden (nettoomsättning &gt; 80 MSEK, tillgångar
&gt; 40 MSEK, eller fler än 50 anställda). K3 ställer högre krav: kassaflödesanalys,
komponentavskrivning på materiella anläggningstillgångar och mer omfattande noter.
Obeskattade reserver redovisas brutto i juridisk person enligt K3 punkt 29.37.
</>
}
>
<SettingsSelect
id="accounting_framework"
value={selected}
onChange={(e) => handleChange(e.target.value)}
// Saves via its own PATCH; the row sits inside the page's
// SettingsFormWrapper form, so keep the wrapper's dirty tracking
// (onInput on the form) from reacting to this select. No `name`
// either, so the wrapper's FormData never picks it up.
onInput={(e) => e.stopPropagation()}
disabled={saving}
>
<option value="k2">K2 (BFNAR 2016:10): mindre företag</option>
<option value="k3">K3 (BFNAR 2012:1): större företag</option>
</SettingsSelect>
{saving && <SettingsRowNote>Sparar…</SettingsRowNote>}
</SettingsRow>
<Dialog
open={pending !== null}
onOpenChange={(open) => {
if (!open) setPending(null)
}}
>
<DialogContent>
<DialogHeader>
<DialogTitle>{pending === 'k2' ? 'Byta till K2?' : 'Byta till K3?'}</DialogTitle>
<DialogDescription className="space-y-2 pt-2">
{pending === 'k2' ? (
<>
<span className="block">
Bokförda saldon för uppskjuten skatt (konto 2240 / 8940) och gjorda
komponentavskrivningar återförs inte automatiskt: de måste hanteras
manuellt.
</span>
<span className="block">
Årsredovisningens K3-innehåll (kassaflödesanalys, K3-noter och
uppskjuten skatt) gäller inte längre. Fortsätt?
</span>
</>
) : (
<>
<span className="block">
K3 medför löpande att kassaflödesanalys upprättas, att
komponentavskrivning kan användas och att årsredovisningen får ett
utökat notinnehåll.
</span>
<span className="block">
Bytet är permanent enligt rekommendation. Fortsätt?
</span>
</>
)}
</DialogDescription>
</DialogHeader>
<DialogFooter>
<Button
variant="outline"
onClick={() => setPending(null)}
disabled={saving}
>
Avbryt
</Button>
<Button
onClick={() => {
if (!pending) return
setSelected(pending)
void persist(pending)
}}
disabled={saving}
>
{saving ? (
<>
<Loader2 className="mr-2 h-4 w-4 animate-spin" /> Sparar…
</>
) : pending === 'k2' ? (
'Byt till K2'
) : (
'Byt till K3'
)}
</Button>
</DialogFooter>
</DialogContent>
</Dialog>
</>
)
}