Bookkeeping Act (Bokföringslagen) of Sweden (1999) (excerpts related to Freedom of Association) (English)
("Bokföringslagen")
unofficial translation
(excerpts)
Chapter 2
(...)
2 § The following legal entities are required to keep books according to the second to forth paragraphs:
not-for-profit organizations,
(…)
Legal entities mentioned in the first paragraph are required to maintain accounting records if the value of their assets, calculated according to § 4, exceed one and a half million Kroner (SEK).