The consultant´s journey

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

Month: January 2018

Compensation Funds / Ersättningsfonder

Compensation funds is the subject of my new webinar for Accountor Training (text in Swedish follows further below). Content It’s taxable in Sweden to receive insurance compensation for a damage. I some cases this means that there will not be enough money left to replace what was damaged, especially after large events such as a […]

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Corporate Representative Responsibility / Företrädaransvar i aktiebolag

Personal responsibility for corporate representatives is the subject of my new webinar for Accountor Training (text in Swedish follows further below). Content The basic principle for a limited liability company is that the management and the shareholders has no own personal responsibility for the liabilities of the company. If everything’s done by the book, that […]

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Many News from BFN / Mycket nytt från BFN

The Swedish Accounting Standards Board (Bokföringsnämnden, BFN) released a bunch of news in December, with effect from January 1, 2018 (text in Swedish follows further below).   In Swedish Bokföringsnämnden (BFN) avslutade 2017 med att den 8 december publicera en rad nyheter som  gäller räkenskapsår som börjar den 1 januari 2018, eller frivilligt räkenskapsår som börjar […]

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New Standard for Annual Accounts / K2 Årsbokslut är här

From January 1, 2018 the new Swedish standard for annual accounts in smaller entities is in force (text in Swedish follows further below). I’m talking about BFNAR 2017:3 Annual Accounts (K2), hereafter called K2 ÅB. This new standards makes the huge K-standard puzzle almost complete. The governmental body The Swedish Accounting Standards Board (Bokföringsnämnden, BFN) have […]

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RFR 1 and RFR 2 for 2018 / RFR 1 och RFR 2 för 2018

From January 1, 2018 the new editions of RFR 1 and RFR 2 are in force (text in Swedish follows further below). About RFR The Council for Financial Reporting (Rådet för Finansiell Rapportering) is a private organisation for adapting and developing generally accepted accounting principles and financial reporting for listed companies in Sweden. RFR issues recommendations […]

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