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Practice study 2022 SKR's recurring practice study is presented in overview Ahead of the 2023 annual report New or updated recommendations that take effect in 2023 and 2024 Interpretation issues in recommendations that apply from 2019 Particular current accounting issues KISA: what does it mean Financial leasing: what is the situation? The budget document: how can it be synchronised with the annual report Shortcomings in municipalities' and regions' budget documents Proposals for improvements The financial analysis in the annual report: what needs to be developed A practice study is presented
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