The consultant´s journey

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

Month: December 2017

One Customer Becomes Two / En kund blir två

Now, when 2018 is about to begin, Wolters Kluwer will be divided in two and the glorious old trademark Norstedts Juridik will reappear once more  (text in Swedish follows further below). Update January 6, 2018: New website for Norstedts Juridik, see further below. Established in the middle of the 19th century Norstedts Juridik was established […]


Real Estates Update – Long Lease of Land Classifies as Building / Tomträtt hänförs till byggnad

The Supreme Administrative Court of Sweden has ruled on December 11, 2017 that when a building is bought on land with long lease, all the acquisition value shall be referred to the building (Supreme Administrative Court, case no. 3148-16). Text in Swedish follows further below. The Swedish Tax Agency wanted to refer part of the […]


K2 and K3 Accounting-Taxation / K2 och K3 samband redovisning-beskattning

November 8, 2017 I held a staff lecture on the linkage between accounting and taxation in K2 och K3, the Swedish standards for smaller and larger entities (text in Swedish follows further below), at Wolters Kluwers beautifully located office in Gothenburg. I was proud to be invited as the lecturer for a full day with […]


Newsletter 9 on Corporate Economy News

The last newsletter for 2017 is out and the first year is completed for my new channel. It’s fully packed: Local Promotion in Workshop with Gecko Do It  |  Sale of Impaired Assets  |  Work in Progress  |  Presentation at Rotary  |  Chronicle for Wolters Kluwer  |  BankID CEO at Rotary  |  PwC on Limited Interest […]


Work in Progress Part 2 / Pågående arbeten del 2

My article Work in Progress, Part 2 Fixed Prices has been published in issue 4/2017 of The Bulletin, by BAS who also maintains the BAS Chart of Accounts (text in Swedish follows further below). The article is in Swedish. I describe the accounting of assignments to fixed prices, and how to report them in the financial statements. I […]


Local Promotion / Lokal marknadsföring i workshop med Gecko Do It

Gecko Do It invited a small and exclusive group to a useful workshop about local promotion (text in Swedish follows further below). The workshop was held December 7, 2017 at the office of Gecko Do It, on Sukhumvit soi 13 in Bangkok. We got 3 hours of freely shared knowledge and practical tips about what […]


Sale of Impaired Assets / Avyttring av nedskrivna tillgångar

Swedish Tax Journal (Svensk Skattetidning) published my article on sale of impaired assets in edition 8/2017 (text in Swedish follows further below). The article is in Swedish. In the article I describe different tax approaches for different impairments. Some write-downs are deductible immediately, but mostly they will be deductible only after the asset is sold. […]