The consultant´s journey

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

Category: Books and articles (page 1 of 8)

New Corporate Tax Legislation | Nya skatteregler för företagssektorn

Sweden is about to adopt a new large tax legislation package with the main theme of limited interest deductions (text in Swedish follows further below). Sweden is adapting international guidelines to prohibit international tax planning which reduces the national tax base. The guidelines has been designed by the OECD and interpreted in an EU directive,
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Newsletter 13 on Corporate Economy News | Nyhetsbrev 13 om företagsekonomiska nyheter

New edition of my newsletter is out today (text in Swedish follows further below). Content New Tax Legislation for Enterprises BAS Chart of Accounts 2018 Wolters Kluwer Next Season Asian Institute of Technology (AIT) Guest Lecture YouTube – Corporate Economy News for RedovisningsHuset i Södertälje AB YouTube My Services Consultant’s Diary If you’re not a
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YouTube Economy News April | Ekonominyheter april

EN: April edition of economy news is out today on YouTube! This is the second edition I produce for RedovisningsHuset i Södertälje AB, with selected news of the month in Swedish for entrepreneurs and their companies. Now with new design and enhanced picture quality! SW: Ekonominyheterna för april finns sedan idag på YouTube! Detta är andra utgåvan
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BAS Chart of Accounts 2018 | BAS-kontoplanen 2018

EN: BAS Chart of Accounts 2018 is here, as free downloadable tables and with extensive documentation in books for sale, issued by The BAS Stakeholders Association! This is my personal review of a working tool I highly appreciate. I have no profit from the sale of these products. SW: BAS-kontoplanen 2018 är här, som fritt
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Newsletter 11 on Corporate Economy News | Nyhetsbrev 11 om företagsekonomiska nyheter

The second newsletter for 2018 is out (text in Swedish follows further below). Teaching at BFN  l  Monthly Update February 2018  |  Up-to-date with BFN  |  Teaching for Riksbyggen  |  Ego Lecture at Rotary  |  Teaching at Bonava  |  Consultant’s Diary If you’re not a subscriber and got it already, you’ll find the newsletter in the Archive,
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Teaching at BFN | Utbildning hos BFN

Last Monday February 26, 2018, I had a one-day lecture on accounting for non-accounting experts at  The Swedish Accounting Standards Board (BFN). Text in Swedish follows further below. The participants work as legal expert or IT-expert, but they hadn’t been working with accounting. We had an interesting day together containing everything from daily accounting, through Swedish
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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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