The consultant´s journey

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

Category: Books and articles (page 1 of 7)

Newsletters for RedovisningsHuset Nov 2016 – Jun 2017

Each month I write a newsletter for RedovisningsHuset i Södertälje AB, based on news articles I also write for them on their Web site on a regular basis. You can find the editions at their News letter archive. Below follows a short resume in Swedish, then English summaries. SW: Saknar ditt företag nyhetsbrev? Nyhetsbrev är kraftfulla […]

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Impairment of Municipal Assets / Nedskrivning av kommunala tillgångar

Companies following the prime cost principle of the Municipal Act can’t easily apply normal regulations for impairment of fixed assets, such as real estates. It might cause a great need of impairments with following requirements of contributions from the municipalities. Therefor the governmental body The Swedish Accounting Standards Board (Bokföringsnämnden, BFN) have changed it’s regulations for larger […]

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New Accounting Standard for Housing Associations

A Swedish governmental investigation proposes a new standard for financial statements for housing associations. I have written an article in Swedish about it here Bostadsrättsföreningar får nya redovisningsregler. A draft has been sent for comments until October 1, 2017. The changes are to be in force for fiscal years starting January 1, 2019 and later, according […]

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Limited Interest Deductions for Companies

100,000 SEK, that will be the maximum annual deduction for a negativ interest net according to a simplified alternative if a new draft leads to legislation. The draft consists of many tax changes. I have written about it in Swedish at the web page of RedovisningsHuset i Södertälje AB, Ränteavdrag slopas för företag – nästan. The […]

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Update Real Estates: Packaging to an end? / Slutet för paketering av fastigheter?

I’m continuously commenting news related to my book on real estates (Fastigheter) here on the blog. Today’s update is about a possible two-step stop for tax planning by packaging real estates in limited companies before selling them. Since both the legislations are related to the Swedish tax environment, I’ll comment the news in Swedish further […]

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Weeks in Stockholm

Finally getting on with the blog again, after way too long absence. I blame my silence on a huge amount of activities, not a lack of them. Sadly Stockholm got most of the international attention last month due to a terrorist attack, but the fact remains that this city has a lot to offer. That’s […]

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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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Lighten Up the Legal Language / Språkkonsulterna städar det juridiska språket

Lighten Up the Legal Language / Städa upp i det juridiska språket med Språkkonsulterna

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Newsletter Launch / Premiär för nyhetsbrevet

Finally! After a long time of producing news letters for customers I’m now launching my very own newsletter on corporate economy matters. Check out this new page, read the archive and subscribe now. Newsletter Äntligen Efter att skrivit nyhetsbrev för andra sedan länge lanserar jag nu mitt alldeles egna nyhetsbrev om företagsekonomiska frågor. Kolla den […]

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New Lecture Owner Related Transactions in Limited Companies / Ägartransaktioner i aktiebolag

Owner Related Transactions in Limited Companies / Föreläsning om ägartransaktioner i aktiebolag

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