Economy news from the last month is the subject of my next webinar for Accountor Training (text in Swedish follows further below). Content The purpose of the webinar is to give the participants a summary of the latest news about legislation and standards within the corporate economy area, as well as news about the accounting consultant
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Non-taxed shares and how they work is the subject of my new webinar for Accountor Training (text in Swedish follows further below). Content Dividends from subsidiaries are normally exempted from tax, to avoid chain effects before the final dividend to the owners. The same goes for profits on sale of subsidiaries. Sadly but logically this
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The chain of standard setting is the subject of my new webinar for Accountor Training (text in Swedish follows further below). Content Accounting standards are created and implemented in a process that involves all levels, global as well as regional and national parties. To understand this process makes it a lot easier to apply accounting
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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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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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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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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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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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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
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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
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