The consultant´s journey

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

Category: BAS Chart of Accounts (page 1 of 3)

Teaching for Riksbyggen Västerås | Företagsanpassad utbildning

It was tax time at Riksbyggen Västerås last Monday February 19, 2018 (text in Swedish follows further below). Riksbyggen is a co-operative association performing nationwide in Sweden, with establishing housing associations including construction, property management and residential services. Read their interesting story at Riksbyggen! I’ve had the honour of giving company adapted lectures at Riksbyggen three […]

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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 […]

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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 […]

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Work in Progress Part 1 / Pågående arbeten del 1

My article Work in Progress, Part 1 Current Account has been published in issue 3/2017 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 begin with describing which entities that are to apply the standards for accounting of work […]

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Webinar Work in Progress / Pågående arbeten

“Work in Progress” documentation is delivered today to Accountor Training, it will be used in the new webinar number 8 of 13 for them (text in Swedish follows further below). The webinar is much awaited since so many enterprises need to handle work in progress, but so few advisers feel comfortable about how to do. Content […]

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New Webinar on Bonuses / Nytt webbinarium Tantiem

I’ve finalized and delivered the documentation to Accountor Training for a new webinar on “Bonuses” (text in Swedish follows further below). Content In this webinar I describe the regulations, accounting and taxation of shareholders and board of directors bonuses. Lots of references allows the participants to continue on their own. A presentation video will be […]

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New Webinar on Shareholder Contributions / Nytt webbinarium Aktieägartillskott

I’ve finalized and delivered the documentation to Accountor Training for a new webinar on “Shareholder Contributions” (text in Swedish follows further below). Content In this webinar I describe the regulations, accounting and taxation of shareholder contributions, with the pros and cons for each type of contribution. Lots of references allows the participants to continue on […]

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New Webinars on Work in Progress/Nya webbinarier Pågående arbeten

I’ve just finalized and delivered the documentation for the new webinars to Wolters Kluwer on “Work in Progress” (text in Swedish follows further below). Content In the webinars I describe the regulations, with lots of references to applicable laws and standards. I also show how to apply the regulations with examples of calculations and accounting. […]

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New BAS Chart of Account / Nya BAS 2017

New BAS Chart of Account/Nya BAS 2017 – Översikt över alla förändringarna

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New Lecture Ongoing Activities / Ny föreläsning pågående arbeten

New Lecture Ongoing Activities / Ny föreläsning om redovisning och beskattning av pågående arbeten

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