To the right: Mr Stefan Pärlhem,
The Swedish Accounting Standards Board
(Bokföringsnämnden, BFN)

June 3, 2016, I enjoyed an informative meeting with Mr Stefan Pärlhem, Head of Secretariat of The Swedish Accounting Standards Board.

Intensive period for the K-regulations

As I mentioned before (Updating Swedish K-standards), the workload have been and is heavy for the BFN. We discussed the drafts that are out now on an updated K2 and K3, as well as the possible need for updates of other standards.

We also had an interesting discussion about whether the expense for stamp duty of title deed for real estates should be considered an asset or an immediate cost. Now the board have made it’s decision and we all know how it turned out ( Accounting of expenses for mortgage deeds / Brevsvar om redovisning av utgifter för pantbrev).

It’s very valuable to be able to discuss professional matters in such an informal environment. This autumn will see a lot of regulation news, once all the drafts are decided upon 🙂

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