---
title: "HFD 2020 ref. 48 | Veiledende avgjørelse og anvendte lover"
canonical: https://legal.exploreworldai.com/no/praxis/hfd-2020-48
lang: nb
reviewed: 2026-08-15
next_check: 2026-08-16
publisher: "Valkiv Ventures AB"
license: https://exploreworldai.com/terms
---

> General information, not legal advice. ExploreWorldAI and Valkiv Ventures AB do not act as legal advisers and give no guarantee that the summary is complete or current. Only the official text (for EU law: EUR-Lex) is legally binding. Check the official source and consult a qualified adviser before acting.
> Quote with a link to https://legal.exploreworldai.com/no/praxis/hfd-2020-48.
# HFD 2020 ref. 48

Fordringar som utgör lagertillgångar får värderas till upplupet anskaffningsvärde vid tillämpningen av 17 kap.

Praksis HFD 2020 ref. 48

Domstol Høyeste forvaltningsdomstol i Sverige

Avgjort

[Åpne avgjørelsen hos kilden](https://lagen.nu/dom/hfd/2020:48)

## Anvender

- [ÅRL](/no/juridik/kalla/arsredovisningslagen), SFS 1995:1554

[Praksis](/no/juridik/praxis)

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