My 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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