The consultant´s journey

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

Category: Böcker och artiklar (page 1 of 7)

One Customer Becomes Two / En kund blir två

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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Real Estates Update – Long Lease of Land Classifies as Building / Tomträtt hänförs till byggnad

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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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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Sale of Impaired Assets / Avyttring av nedskrivna tillgångar

Swedish Tax Journal (Svensk Skattetidning) published my article on sale of impaired assets in edition 8/2017 (text in Swedish follows further below). The article is in Swedish. In the article I describe different tax approaches for different impairments. Some write-downs are deductible immediately, but mostly they will be deductible only after the asset is sold. […]

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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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Chronicle for Wolters Kluwer / Krönika för Wolters Kluwer

Wolters Kluwer asked me to write about my personal user experience of transition from local software Bokslut (Financial Reports) to cloud based software Capego Bokslut (text in Swedish follows further below). Happily I want to work, because I was thrilled about the great development they achieved of the user interface. Wolters Kluwer had visions of […]

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Web Shop Launched / Nätbutiken lanseras

Today the web shop for professional economists is launched (text in Swedish follows further below)! This is the place to: Order books Subscribe to journals Book lectures and webinars This is also where you order: Company web site updates Newsletters for your company The web shop is divided into six sections for your overview. Welcome […]

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Article for RH on Scrapped Tax Legislation / Artikel för RH om skrotade skatteförslag

Yesterday August 26, 2017 the Swedish government scrapped proposals for raised taxes in two areas and eased a third one (text in Swedish follows further below). I published an article in Swedish today on RedovisningsHuset i Södertälje AB’s web site Full stop for the Governments Tax Raises for Owner-Managed Companies. The changes are results of […]

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Article on Actual Control Person Act for RH / Artikel om verklig huvudman för RH

Today I published an article in Swedish about the Actual Control Person Act on the web site for RedovisningsHuset i Södertälje AB, Register Actual Control Person from September 1, 2017 (text in Swedish follows further below). In the article I describe the new law, which introduces a mandatory demand on almost all juristic persons in Sweden to […]

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