The consultant´s journey

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

Category: BFN (page 1 of 7)

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 […]


Newsletter 10 on Corporate Economy News | Nyhetsbrev 10 om företagsekonomiska nyheter

The first newsletter for 2018 is out. As last time it’s fully packed: 3 New Statements from Srf  l  Monthly Update January 2018  |  New Webinars  |  Many News from BFN  |  New Standard for Annual Accounts  |  RFR 1 and RFR 2 for 2018  |  One Customer Becomes Two  |  Classification of Building on Long […]


3 New Statements from Srf / 3 nya uttalanden från Srf

Srf konsulterna (Swedish Accounting and Payroll consultants) released three new statement on December 12, 2017 (text in Swedish follows further below). The statements are treating issues when applying the Swedish standard K2, simplified annual reports for smaller companies. Srf U 9 Advance payments according to the five thousand SEK regulation in K2 The exception in […]


Monthly Update January 2018 / Månadsuppdatering januari 2018

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 […]


Compensation Funds / Ersättningsfonder

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 […]


Many News from BFN / Mycket nytt från BFN

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 […]


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 […]


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 […]


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 […]


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 […]


Older posts