Bringing Theory to Practice - By books, articles and lectures

Month: June 2019

Srf U 8 Short/long Loan | Klassificering skulder

Srf konsulterna (Swedish Accounting and Payroll consultants) released an updated statement Srf U 8 on May 28, 2019 and announced it in an article on June 20, 2019. Srf clarified that the terms in a loan agreement which has significance for classification of the short term and long term parts of a loan are amortization
Read More »

Newsletter | Nyhetsbrev 22

EN: New edition of the newsletter is out! SW: Nytt utskick av nyhetsbrevet finns att hämta! Newsletter Content | Nyhetsbrevets innehåll BFN News (plenty!) | Nyheter (många!) June YouTube Economy News | Ekonominyheter på YouTube Norstedts Juridik + Karnov Group = Gala Evening | Galakväll Cajutan Pea Soup and Pancakes | Ärtsoppa och pannkakor Transfer in Family
Read More »

BFN on Partnerships | K1 handelsbolag dröjer

K1 för handelsbolag (Bild: Wikimedia Commons) The Swedish Accounting Standards Board (BFN) pauses it’s project to create a simplified standard on annual accounts for partnerships. Since the standard will be applicable in Sweden the rest of this post is in Swedish. In Swedish Bokföringsnämnden (BFN) gör uppehåll i sitt arbete med att skapa en vägledning om förenklat
Read More »

BFN on Depreciation | Svar om primäravdrag

The Swedish Accounting Standards Board (BFN) has published a question and answer on how to account for the initial extra tax deduction for depreciation on new tenement buildings (“primäravdrag”). Since the accounting is applicable in Sweden the rest of this post is in Swedish. In Swedish Bokföringsnämnden (BFN) har publicerat en fråga och svar om redovisning av
Read More »

BFN on Swish | Frågor och svar om Swish

The Swedish Accounting Standards Board (BFN) has published questions and answers on how to account for payments with the Swedish digital payment tool Swish. You can read more about the fast-growing tool here on the blog in the article Swish CEO at Rotary | Swish VD hos Rotary. Since the accounting is applicable in Sweden the
Read More »

BFN Update Apply IFRS | Tillämpning av RFR

The Swedish Accounting Standards Board (BFN) has released an updated version of the Swedish standard Application of RFR (Tillämpning av rekommendationer från Rådet för finansiell rapportering, RFR), regarding how to apply IFRS in Sweden. The update is caused by a smaller change in Swedish legislation. Since the standard is applicable in Sweden the rest of this post will
Read More »

BFN Update Limits | Uppdatering Gränsvärden

The Swedish Accounting Standards Board (BFN) has released an updated version of the Swedish standard Limits (Gränsvärden), regarding classifications when preparing financial reports. The update is caused by new Swedish legislations. Since the standard is applicable in Sweden the rest of this post will also be in Swedish. In Swedish Bokföringsnämnden (BFN) har uppdaterat Gränsvärden (BFNAR 2006:11). Uppdateringen innehåller
Read More »

June YouTube Economy News | Ekonominyheter

EN: The June edition of Economy News is out on YouTube! I produce these videos for RedovisningsHuset i Södertälje AB, with selected news of the month in Swedish for entrepreneurs. The movies are in Swedish, but I can produce similar videos for you in English if you get in touch with me (Contact)! SW: Nu finns ekonominyheter juni på
Read More »