The consultant´s journey

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

Month: May 2016

Manuscript Drop – Real Estates

Photo copyright Peter Berg peter@hpberg.seMy upcoming book Real Estates (SW: Fastigheter), illustrated by Amarin Tower, Ratchaprasong, Bangkok (photo © Peter Berg)

Yesterday May 27 was another great day, delivering the manuscript to my publisher Wolters Kluwer on my second book for them. And the final day for delivery isn’t until Tuesday May 31!

The book covers a lot of variables.

  • Access: Owning real estate directly, owning shares in an enterprise with real estate, owning condominium premises, renting premises, owning stock property and stock holdings
  • Legal business forms: Sole proprietorship, partnership, limited partnership, limited liability company and public administration
  • Accounting regulations: Simplified annual accounts, simplified annual report, regular annual report, IFRS-regulations and regulations for public administration
  • Legal regulations: Documentation and contract, stamp duty, property tax, VAT, income tax and of course accounting
  • Life cycle: Acquisitions, amortization, revaluations, impairments, operating and sellings
  • Accounting in practice: A number of accounting examples illustrates the different situations
  • Additional chapters: Re-investment funding after damage, transformations between legal business forms, packaging a real estate in a company before selling and more

Parts of the content is highly tax oriented, aiming to the Swedish legal environment and in part to the legal environment of the European Union (EU). Other parts, especially about accounting, is highly embracing international accepted principles originating from IFRS.

Now it’s time for the next step, proofreading and communications back and forth with my editor. Looks like the summer will be occupied…

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Meeting the Swedish Ambassador in Bangkok

DSC04172Mr Staffan Herrström (right), Swedish ambassador in Thailand
(Photo by Ms Karin Herrström)

Today I had the great pleasure of meeting the Swedish ambassador Mr Staffan Herrström at his office in Bangkok.

Large Geographical Area

The Embassy of Sweden in Bangkok covers a large area, being not only responsible for the Swedish connections to Thailand but also Lao PDR, Myanmar and Philippines, although Philippines is about to get its own representation from Sweden.

New to the Assignment but not to the Tasks

Staffan Herrström began his assignment as ambassador in Thailand in the beginning of September 2015.

In my opinion he quickly put a personal touch to his work, among other things by publishing monthly letters on the embassy’s webpage. These monthly letters are well written and an enjoyable reading about his work as an ambassador and the Swedish achievements in the region.

As a Swedish resident in Thailand I don’t want to miss out on this monthly reading 🙂

I presented my view on the development of The ASEAN Economic Community (AEC) in general and the conditions for small and medium sized enterprises (SME) in particular.

Staffan Herrström represents Sweden in four of the ten member states of ASEAN and is understandably engaged in the ASEAN development, as well as AEC. He pointed me in interesting directions for further contacts, something I definitely will follow up during the summer.

BAS Chart of Accounts

I presented the in my opinion unique Swedish concept with a de facto standardized chart of accounts, and the possibilities of exporting the concept to other countries and regions. Staffan Herrström showed great interest, although not being an economist.

Instead he widened the perspective and asked me how big the trade barriers can be for SME when crossing state borders.

I expressed my opinion that these trade barriers are huge for SME, since they don’t have their own internal resources to deal with different regulations in different countries but have to buy consultancy help in each case. This is a big difference compared to large and listed companies, which often have a lot of internal competence and also resources to pay for assistance when needed.


We also talked about issues common with The ASEAN CSR Network. Staffan Herrström recently met Mr Thomas Thomas, whom I met in Singapore in early February (Meeting ASEAN CSR Network).

Supporting Cambodia

Another topic was the Swedish governments newly launched “Ten measures against tax evasion” (In Swedish: Regeringens 10 åtgärder för att motverka skatteflykt), which among other things involves capacity building in our neighbor country and ASEAN member state Cambodia with the assistance of The Swedish Tax Authority.


Staffan Herrström is of course a very busy person, so I was happy that he could and wanted to spare the time to meet me.

We had good discussions and after the meeting I went to the nearby Landmark Hotel. There I had, for once, a luxury second breakfast feeling that life is good 🙂

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Alive and Kicking

Feels like I’m glued to the computer screen all days right now!

I realise that it’s a long time since I updated my beloved blog. The reason isn’t that nothing has happened. Quite the opposite, in fact.

Web Editing and Newsletters

Every month I update the web page for RedovisningsHuset i Södertälje AB and this spring have been full of legislative news in Sweden, at least in my areas accounting, taxation and corporate law. Also I prepare their newsletter every month.


Autumn is education time for economy and legal advisers, so it has also been a lot of planning for this year’s lectures. I’ll visit Sweden three times for local assignments, as it looks now: in June, September and November 2016.

Expert Witness

I’m an expert witness in a legal case regarding whether a person should be taxed in Sweden or not. The hearing will be in May in Stockholm, but since I’m in Thailand now the court and the law firm agreed to let me testify in writing. My document has just been finished, and now we’ll wait and hope for a good outcome of the case.

Book on Real Estates

Last, but not least, I’m using all my available time for writing on my upcoming book on Real Estates for my publisher Wolters Kluwer. This will continue until the end of May, so there will be one more month with not so much blogging…

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