The consultant´s journey

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

Month: January 2018 (page 2 of 2)

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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