The consultant´s journey

Bringing Theory to Practice - By books, articles, research and lectures

BFN Update Bankruptcy | Bokföring i konkurs

The Swedish Accounting Standards Board (BFN) recently issued a draft on a standard on accounting in bankruptcy (“konkurs”). The draft is an update of an older statement, only meant to adapt it to the present way of standardsetting. Since the standard will be applicable in Sweden the rest of this post is in Swedish. In Swedish
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BFN Update on Mergers | Remiss om fusioner

The Swedish Accounting Standards Board (BFN) recently issued a draft on an update of their standards on mergers (“fusioner”). The draft is a total makeover of the two olders standards into one, modernised and extended standard. Since the standard will be applicable in Sweden the rest of this post is in Swedish. In Swedish Bokföringsnämnden (BFN) beslutade
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Finago Blog Interview on Car Benefit | Bilförmån

EN: I’ve been interviewed by Lisa Bjerre for Finago Blog on the Swedish tax rules for benefit of free car (“bilförmån”). The interview is in Swedish and so will the rest of this post be. In Swedish SW: Lisa Bjerre har intervjuat mig för Finago Blog om reglerna för bilförmån.  2019 första hela året med nya reglerna för
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July YouTube Economy News | Ekonominyheter

EN: The July edition of Economy News is out on YouTube! I produce these videos for RedovisningsHuset i Södertälje AB, with selected news of the month in Swedish for entrepreneurs. The movies are in Swedish, but I can produce similar videos for you in English if you get in touch with me (Contact)! SW: Nu finns ekonominyheter juli på
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Srf U 8 Short/long Loan | Klassificering skulder

Srf konsulterna (Swedish Accounting and Payroll consultants) released an updated statement Srf U 8 on May 28, 2019 and announced it in an article on June 20, 2019. Srf clarified that the terms in a loan agreement which has significance for classification of the short term and long term parts of a loan are amortization
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Newsletter | Nyhetsbrev 22

EN: New edition of the newsletter is out! SW: Nytt utskick av nyhetsbrevet finns att hämta! Newsletter Content | Nyhetsbrevets innehåll BFN News (plenty!) | Nyheter (många!) June YouTube Economy News | Ekonominyheter på YouTube Norstedts Juridik + Karnov Group = Gala Evening | Galakväll Cajutan Pea Soup and Pancakes | Ärtsoppa och pannkakor Transfer in Family
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BFN on Partnerships | K1 handelsbolag dröjer

K1 för handelsbolag (Bild: Wikimedia Commons) The Swedish Accounting Standards Board (BFN) pauses it’s project to create a simplified standard on annual accounts for partnerships. Since the standard will be applicable in Sweden the rest of this post is in Swedish. In Swedish Bokföringsnämnden (BFN) gör uppehåll i sitt arbete med att skapa en vägledning om förenklat
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BFN on Depreciation | Svar om primäravdrag

The Swedish Accounting Standards Board (BFN) has published a question and answer on how to account for the initial extra tax deduction for depreciation on new tenement buildings (“primäravdrag”). Since the accounting is applicable in Sweden the rest of this post is in Swedish. In Swedish Bokföringsnämnden (BFN) har publicerat en fråga och svar om redovisning av
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BFN on Swish | Frågor och svar om Swish

The Swedish Accounting Standards Board (BFN) has published questions and answers on how to account for payments with the Swedish digital payment tool Swish. You can read more about the fast-growing tool here on the blog in the article Swish CEO at Rotary | Swish VD hos Rotary. Since the accounting is applicable in Sweden the
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BFN Update Apply IFRS | Tillämpning av RFR

The Swedish Accounting Standards Board (BFN) has released an updated version of the Swedish standard Application of RFR (Tillämpning av rekommendationer från Rådet för finansiell rapportering, RFR), regarding how to apply IFRS in Sweden. The update is caused by a smaller change in Swedish legislation. Since the standard is applicable in Sweden the rest of this post will
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