The consultant´s journey

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

Category: BFN (page 1 of 6)

BFN Briefing / Möte med BFN

Last Wednesday October 4, 2017 I met Mr. Stefan Pärlhem in Stockholm for an exchange of thoughts on current accounting matters (text in Swedish follows further below). The picture above is from an earlier meeting. Stefan Pärlhem is Head of Secretariat of The Swedish Accounting Standards Board (Bokföringsnämnden, BFN) in Stockholm. I’ve met him a number of […]


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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 Performance Planning / Nytt webbinarium Resultatplanering

New webinar number 5 of 13! Today I delivered the documentation to Accountor Training for ”Performance Planning”   (text in Swedish follows further below). Content In this webinar I describe how to analyze an owner-managed enterprise, identify possible economic problems and suggesting solutions before the upcoming annual report. It’s of course mainly about tweaking the performance, but it’s […]


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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 Webinar on Company Loans from Owner / Nytt webbinarium Ägarens inlåning till AB

I’ve finalized and delivered the documentation to Accountor Training for a new webinar on “Company’s Loan from Owner” (text in Swedish follows further below). Content In this webinar I describe the possibilities to finance a company with money from the owner, rather than from the bank. I highlight the pros and cons, for the company […]


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New Webinar on Forbidden Loans / Nytt webbinarium Förbjudna lån

I’ve finalized and delivered the documentation for a new webinar to Accountor Training on “Forbidden Loans” (text in Swedish follows further below). Content In this webinar I walk the participants through the regulations in the Swedish Companies Act, on prohibited loans and securities from a company to shareholders and the board of directors. I also […]


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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 Edition of Economy News / Nytt utskick av Ekonominyheter

Today I distributed edition 5 of my newsletter. Content: “BFN and SKV on Supporting Documents for Employee Expenses  |  Srf U 8 Short and Long Term Loans in K2  |  Member of Thai-Swedish Chamber of Commerce (TSCC)  |  Member of Swedes Worldwide (SVIV)  | Newsletters for RedovisningsHuset  |  Current from BFN”. You can read it here, or […]


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Supporting Documents for Employee Expenses / Verifikationer för anställdas utlägg

How a company must archive supporting documents for employees expenses, on paper or digital, has been clarified twice now by the governmental body The Swedish Accounting Standards Board (Bokföringsnämnden, BFN) and The Swedish Tax Agency (Skatteverket, SKV). The clarifications caused demands to change the Swedish Accounting Act to enable modern digital techniques (text in Swedish follows!). […]


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