The consultant´s journey

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Category: Legal assignments

7 Steps to Prepare for GDPR – The RH Case / 7 förberedelser för dataskyddsförordningen – Fallet RH

GDPR General Data Protection Regulation Dataskyddsförordningen Personuppgiftslagen PuLRedovisningsHuset i Södertälje AB Nyhetsbrev Newsletter

On behalf of RedovisningsHuset i Södertälje AB I have analysed the consequences of GDPR for them and suggested an action plan (text in Swedish follows further below).




GDPR is short for the EU General Data Protection Regulation which will be in force on May 25, 2018 simultaneously in all the EU member states as law. Also see my posts Article on the EU GDPR for RedovisningsHuset and Webinar EU Data Protection GDPR.

RedovisningsHuset i Södertälje AB provides services in accounting, taxation, and a wide range of consultancy areas regarding corporate and private economy matters. Processing personal data is natural and essential for them. In my analysis I identified  seven important measures in my report and suggested an action plan.

  1. Identify suitable legal basis for their personal data processing
  2. Update the terms and conditions and get confirmations from existing customers
  3. Establish a data protection policy draft
  4. Check specified matters with the supervisory authority (which in Sweden is Datainspektionen, DI)
  5. Check specified system matters with RedovisningsHusets software suppliers
  6. Complete the data protection policy
  7. Inform the staff about the data protection policy, what to observe in their work and how to apply the policy internally

We discussed my suggested action plan during a meeting at RedovisningsHuset last Wednesday August 23, 2017. As a first result I got the assignment to execute step 1, update the terms and conditions and coordinate them with the agreement of assignments they have with their customers.

All the steps described in the fact box above are necessary but they take time. My recommendation to you is to use the nine months you today have left to May 25, 2018 to perform a similar study in your organisation and take action, so you’re prepared when the regulation enters into force.

Is this really so important? Yes, the safety of personal data is a matter of integrity. And companies and organisations that fail to comply with the GDPR risks to face penalties up to 20 million EUR, or 4 % of the yearly turnover (83.5 GDPR)! That’s a lot, and we might very well see penalties resulting in bankruptcies in some cases.

I hope this case description can be helpful, although the circumstances are different in each organisation!




In Swedish

På uppdrag av RedovisningsHuset i Södertälje AB har jag analyserat vad GDPR innebär för dem och tagit fram förslag till en handlingsplan.

GDPR betyder General Data Protection Regulation, EU:s allmänna dataskyddsförordning, som kommer att träda i kraft den 25 maj 2018 samtidigt i alla EU:s medlemsländer som lag. Se även mina inlägg Article on the EU GDPR for RedovisningsHuset and Webinar EU Data Protection GDPR.

RedovisningsHuset i Södertälje AB tillhandahåller tjänster inom redovisning, beskattning och konsultation rörande ekonomiska frågor för företag och privatpersoner. Behandling av personuppgifter är både naturligt och väsentligt för deras verksamhet. I min analys har jag identifierat sju viktiga åtgärder och föreslagit en handlingsplan.

  1. Identifiera lämpliga rättsliga grunder för deras behandlingar av personuppgifter
  2. Uppdatera allmänna villkor och få bekräftelse från befintliga kunder
  3. Upprätta ett utkast till dataskyddspolicy
  4. Kolla vissa frågor med tillsynsmyndigheten (som i Sverige är Datainspektionen, DI)
  5. Kolla vissa frågor med RedovisningsHusets programvaruleverantörer
  6. Färdigställ dataskyddspolicyn
  7. Informera personalen om dataskyddspolicyn, vad de behöver uppmärksamma i sitt arbete och hur de ska tillämpa policyn internt

Vi diskuterade mitt förslag till handlingsplan under ett möte hos RedovisningsHuset i onsdags den 23 augusti 2017. Som ett första resultat fick jag i uppdrag att verkställa steg 1, uppdatera de allmänna villkoren och samordna dem med uppdragsavtalen för deras kunder.

Alla stegen jag beskriver i faktarutan ovan är nödvändiga, men de tar tid. Jag rekommenderar att du använder de nio månader du har på dig, från i dag till den 25 maj 2018, till att genomföra en liknande studie i din organisation och vidta åtgärder så du är förberedd när direktivet träder i kraft.

Är detta verkligen så viktigt? Ja, säkerheten för personliga data är en fråga om integritet. Och företag och organisationer som bryter mot GDPR riskerar sanktionsavgifter på upp till 20 miljoner EUR, eller 4 % av årsomsättningen (83.5 GDPR)! Det är mycket, och vi kommer mycket väl att kunna få uppleva sanktionsavgifter som leder till konkurser i vissa fall.

Jag hoppas beskrivningen av detta praktikfall kan vara till hjälp, även om förutsättningarna är olika i varje enskilt fall!


Lectures / Föreläsningar

Keep yourself updated by education! I give lectures on legislation and standards for accounting, as well as other economic topics.

Håll dig uppdaterad genom att gå på kurs! Jag håller föreläsningar om lagstiftning och K-regler för redovisning, liksom om andra företagsekonomiska ämnen.

  1. Choose lecture / Välj föreläsning (Publications & Lectures)
  2. Book / Boka (Contact)
  3. And-or buy the books! / Och-eller köp böckerna! (Publications & Lectures)

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and please feel free to sign up as a followerResultat- och inkomstplanering Fastigheter Bulletinen Svensk Skattetidning SvSkt Pågående arbeten Tantiem© Peter Berg (peter@hpberg.se)

Method: Bringing Theory to Practice
Results: Publications and Lectures
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Meeting Democrat Party of Thailand

ASEAN Democrat Party of Thailand Harmonization SME

In my post Eventful AGM 2017 for TSCC Thai-Swedish Chamber of Commerce I told about how Mr. Korn Chatikavanij, representative of the Democrat Party of Thailand and former Finance Minister of Thailand, gave an inspiring speech on ”Thailand 4.0: The Rice of a Stagnant Nation?” and how we exchanged contact informations afterwards. I promised you a continuation and here it comes!

Meeting on accounting for SME

I described my thoughts on harmonization of accounting regulations for SME within the ASEAN for Mr. Korn Chatikavanij. He got interested and asked me to meet his assistant Mr. Noch Hautavanija ”to outline my thoughts”, which I gladly agreed to.

Mr. Noch Hautavanija set up a meeting for us at Sheraton Grand Sukhumvit in Bangkok on April 27, 2017. He also brought a former colleague at KPMG, Ms. Loukpud Asinrut to meet me. She’s also a contact of his at Thai CPA and she have been working with Mr. Korn Chatikavanij on accounting for some of his projects.

Harmonized accounting regulations within ASEAN

My starting point for the meeting was my belief in opening the trade borders as an important mean of economic development, national and regional. Therefore I see the newly established ASEAN inner market, AEC, as an important step in the right direction. But there are many trade barriers to remove before such an inner market can work effectively.

I described the background on the accounting field, as it has been mapped by the World Bank in at least two reports. Listed and large companies within ASEAN apply IFRS to a high extent, which is not surprising as it is a natural global set of standards which are necessary for evaluation at a stock market.

For SME, however, the picture is not at all clear. Different member states in ASEAN use different limits to define SME and there’s no global natural standard. Some member states use the standard IFRS for SME, others don’t.

Important to harmonize, but not with IFRS for SME

I highlighted the great importance of harmonizing standards for SME, to remove the barrier of trade raised by different regulations when trying to establish business outside Thailand. Large companies have resources to deal with different regulations in other countries, SME don’t.

I also warned for adapting IFRS for SME as a regional standard in ASEAN. In my opinion the IFRS for SME is still too extensive and complicated for SME to handle, at least without hiring consultancy. A stunning experience is that in Sweden IFRS for SME have been adapted, but as a standard for larger companies (K3)! For smaller companies separate, simplified standards have been produced (K2 and K1).

The need for different categories

There’s also a big difference in size and resources between companies that all can be described as SME, from small-scale entrepreneurs to quite large entities, even if not so large that they are listed and should apply IFRS. Therefore there’s a need for separate treatment of the smallest companies compared to the medium-sized.

In the same time too many categories should be avoided, to not complicate the amount of regulations.

Two-level and two-way work

All-in-all a harmonization needs to be done by working on two levels, regional and national, and nationally in two ways, by legislation and additional standards.

We covered several adjoining topics, about possible obstacles and how they could be solved, but time runs fast and soon we had to close the meeting for this time.

I had prepared a documentation which I sent to Mr. Noch Hautavanija and Ms. Loukpud Asinrut after the meeting.

There’s a long way to go, but if a process of harmonizing the accounting regulations within ASEAN gets started I would really like to take part of it!


Lectures / Föreläsningar

Keep yourself updated by education! I give lectures on legislation and standards for accounting, as well as other economic topics.

Håll dig uppdaterad genom att gå på kurs! Jag håller föreläsningar om lagstiftning och K-regler för redovisning, liksom om andra företagsekonomiska ämnen.

  1. Choose lecture / Välj föreläsning (Publications & Lectures)
  2. Book / Boka (Contact)
  3. And-or buy the books! / Och-eller köp böckerna! (Publications & Lectures)

Comment and follow

Do you have opinions on this post?
You’re welcome to comment my blog
and please feel free to sign up as a follower

Method: Bringing Theory to Practice
Results: Publications and Lectures
Stay informed: Newsletter

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Weeks in Stockholm

Stockholm Sweden

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 why I’ll focus on my activities in Stockholm the last months 2017, which is all about good news.

RedovisningsHuset i Södertälje AB

Visiting my old company RedovisningsHuset i Södertälje AB and my old colleagues is always a joy. On January 18 I came to the office for meetings about customer issues, feeling good to still be on the track for specialty matters in their daily consultations. It concerned one case of start-up for a real estate group of companies and one case of winding up a company, after solving a somewhat complicated insurance matter.

I wrote newsletters for RedovisningsHuset on January 12February 19, March 19 and April 18.

Wolters Kluwer

Wolters Kluwer Content Marketing Fastigheter Resultat- och inkomstplanering Svensk Skattetidning Bulletinen

I performed several lectures for Wolters Kluwer.

 

  • January 19 (on-site lecture) + March 2 (web lecture): Annual Accounts, Software Introduction for experienced
    • SW: Bokslut, programintroduktion för bokslutsvana
  • February 1-2 (on-site lecture): Annual Accounts, Theory and Software Introduction for beginners
    • SW: Bokslut teori och programintroduktion
  • February 7-8 + March 8-9 (on-site lectures): Capego Annual Accounts, Theory and cloud-based Software Introduction for beginners
    • SW: Capego Bokslut, teori och programintroduktion (molnbaserat)
  • February 14 (web lecture): The New Annual Accounts Act in practice
    • SW: Nya årsredovisningslagen i praktiken

On January 26 it was time for Wolters Kluwer’s big Author Party. Wolters Kluwer is the publishing house for a major part of Sweden’s most competent legal authors and I was proud to be among them. The evening offered drinks, mingle among many well known authors and all the staff that’s taking care of us at Wolters Kluwer, a gourmet dinner and entertainment by the linguist and stand up comedian Mr. Fredrik Lindström.

My publisher Ms. Isabel Carendi met me on February 16 for a follow up of my published books and articles. A lot of topics were covered during the meeting.

During March I also wrote a new content marketing article for Wolters Kluwer, this time on my experiences from applying the cloud-based software Capego for the first time.

Publicistklubben (PK)

On January 23 I took part of an evening debate arranged by The Swedish Publicist Club (Publicistklubben, PK). The main topic was to which extent the media has brought a growing mistrust on to them selves. An eventful evening which left me with many impressions afterwords.

Språkkonsulterna

Språkkonsulterna juridiskt språk

On January 25 The Language Consultants offered a breakfast seminar on the topic of How to explain legal content and make it understandable for non-lawyers. I found it particularly interesting since I myself work a lot with describing and explaining economy matters for non- economists, a somewhat similar challenge. After the breakfast meeting we discussed a possible future joint meeting about economy for non-economists.

Företagarna

The Swedish Federation of Business Owners arranged a perspective widening breakfast meeting on January 26. The topic was Brexit and Trump – What happens Now? We participating members enjoyed two insightful lectures, by Företagarnas Chief Economist Mr. Daniel Wiberg and Member of the Parliament and Sweden’s former Defense Minister Ms. Karin Enström.

Rotary

Rotary Stockholm City First Breakfast arranges breakfast meetings every Tuesday morning at the hotel Scandic Anglais in the heart of Stockholm City. Every meeting offers breakfast mingle and plenty of new contact possibilities. I participated in two breakfast meetings so far.

On January 31 there was a presentation of supporting students to establish, run and winding up a test company during their studies, to learn about corporate economy and how to run a business in the future.

On February 28 I had the pleasure of listening to Member of the Parliament Mr. Lars-Arne Staxäng during his lecture on the future challenges for the Swedish retirement system. We’ve had opportunities to keep contact on relating topics after that lecture.

Rotary Stockholm City Business Network invited to a lunch mingle and lecture on February 17. Mr. Hans Börsvik, former CEO at PwC Sweden, talked on the topic Value Guided Leadership. There was an interesting lecture from a professional, very tasty lunch and many new mingle contacts!

Bokföringsnämnden (BFN)

BFN Bokföringsnämnden

On February 9 I once again had the pleasure of meeting Mr. Stefan Pärlhem, Head of Secretariat of the governmental standard setting body The Swedish Accounting Standards Board (Bokföringsnämnden, BFN). We discussed up-to-date news about different accounting related matters and more.

Xenter

On February 14 I participated in a meeting with the Executive Committee of Higher Vocational Education for Economists (SW: Yrkeshögskolan), discussing the outcome of our newest applications for governmental grants and planning for the upcoming exams.

Bolagsverket

Bolagsverket Swedish Companies Registration Office

Ms. Jenny Edin from Swedish Companies Registration Office interviewed me on February 15 regarding my views on their digital services. Interviews like this are part of a governmental project which aims towards a new technical platform for digital communication between the authority and Sweden’s companies. A core issue is to make it possible and convenient for all the corporations that are obliged to report annually to send in their financial statements digitally. Reuse of the digital information for other authorities is also an important part of the work – report once to one place, and preferably machine to machine.

This project was also mentioned during my meeting with BFN (see above), since BFN is part of it. Mr. Stefan Pärlhem generously arranged a meeting room for us to perform the interview in, when he heard about the upcoming event.

My own newsletter

The beginning of this year also saw the birth of my own Newsletter, finally after writing newsletters for customers for so long!

Number one was sent out on January 24 and number two on February 6. Since then it has been dormant (I hope you can understand why given all the circumstances described on this page) but soon it’s time again!


Lectures / Föreläsningar

Keep yourself updated by education! I give lectures on legislation and standards for accounting, as well as other economic topics.

Håll dig uppdaterad genom att gå på kurs! Jag håller föreläsningar om lagstiftning och K-regler för redovisning, liksom om andra företagsekonomiska ämnen.

  1. Choose lecture / Välj föreläsning (Publications & Lectures)
  2. Book / Boka (Contact)
  3. And-or buy the books! / Och-eller köp böckerna! (Publications & Lectures)

Comment and follow

Do you have opinions on this post?
You’re welcome to comment my blog
and please feel free to sign up as a follower

Resultat- och inkomstplanering Fastigheter Bulletinen Svensk Skattetidning SvSkt Pågående arbeten Tantiem

©Peter Berg

Method: Bringing Theory to Practice
Results: Publications and Lectures
Stay informed: Newsletter

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Index 2015-2016

index register förteckning lista

English

In 100 posts this blog covers a lot of topics from the start August 1, 2015 until December 31, 2016. Here’s your helper to find the gems. Happy New year!

Swedish

Med 100 inlägg täcker denna blogg många ämnen från starten den 1 augusti 2015 till den 31 december 2016. Här är din hjälpreda för att hitta guldkornen. Gott Nytt År!


The dates applies to the entry of each post, not to the event occurred / Datum avser när inlägget publicerades, inte när händelsen inträffade.

There’s really no guessing on which post will become popular, but now we know the results. Below I’ve marked the 10 most visited posts with TOP 1-10! / Det går inte att förutse vilka inlägg som blir populära, men nu vet vi resultaten. Nedan har jag markerat de 10 mest besökta inläggen med TOP 1-10!

Global

International Accounting Standards Board (IASB)

Regional

European Union (EU)

Association of Southeast Asian Nations (ASEAN)

National

Legislation / Lagstiftning

The Swedish Accounting Standards Board / Bokföringsnämnden (BFN)

BAS Account Group / BAS-kontogruppen

Other Authorities and Organizations / Andra myndigheter och organisationer

Legal Assignments / Juridiska uppdrag

Publications / Publikationer

Books

Real Estates / Fastigheter
Performance and Income Planning / Resultat- och inkomstplanering

Articles / Artiklar

Newsletters and Web Articles / Nyhetsbrev och webb-artiklar

Lectures / Föreläsningar

Wolters Kluwer

Other Consultancy Assignments / Andra konsultuppdrag

About the Blog / Om bloggen


Wolters Kluwer Böcker Peter Berg Fastigheter Resultat- och inkomstplanering

”Performance and Income Planning” and ”Real Estates” (Photography Peter Berg)

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Four Weeks of Lectures in Sweden

Sweden Snow Lectures

Photography © Peter Berg

Yesterday I came to Sweden for four weeks of lectures and consultancy assignments. It was about 28 degrees in Bangkok at midnight, when I left, but chilly 2 degrees minus in the morning when I arrived to Arlanda Airport, Stockholm. Brrr…

The picture shows Mariatorget in Stockholm, Sweden last night with fresh snow that came in the evening.

Lectures

I’m booked for a series of different lectures in the Stockholm area and Gothenburg during November and early December, on the the New Annual Accounts Act in Sweden including what’s to expect from the adapted K-standards, on preparing financial statements on different levels in software from Wolters Kluwer, on a newly produced lecture about ongoing projects, on Performance and Income Planning based on my book on the topic (Resultat- och inkomstplanering) and much more.

Assignments

We are facing higher taxes in Sweden on dividends from and sales of shares in owner-managed limited companies. RedovisningsHuset i Södertälje AB have booked me for analysis of the suggested changes of the tax law and suitable measures for the customers (see also my post October 24, 2016 Newsletter from RedovisningsHuset).

In early December, 2016 it’s time for me to attend the next meeting of the Executive Committee of Higher Vocational Education for Economists (SW: Yrkeshögskolan) at Xenter, Botkyrka municipality south of Stockholm (see also my post August 31, 2016 Educations from Xenter/YH-Utbildningar).

Intense weeks

Well, I believe the time will pass fast before it’s time to return to Bangkok December 5, 2016. 🙂


Lectures

Keep yourself updated by attending the lectures suitable for your needs! This is how you do.

  1. Choose topic (Publications & Lectures)
  2. Book (Contact)

And/or by the books!


Comment and follow

Do you have opinions on this post?

You’re welcome to comment my blog,
and please feel free to sign up as follower

Bringing Theory to Practice
Publications & lectures

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Alive and Kicking

4414439539_cc829628e0
Feels like I’m glued to the computer screen all days right now!

I realise that it’s a long time since I updated my beloved blog. The reason isn’t that nothing has happened. Quite the opposite, in fact.

Web Editing and Newsletters

Every month I update the web page for RedovisningsHuset i Södertälje AB and this spring have been full of legislative news in Sweden, at least in my areas accounting, taxation and corporate law. Also I prepare their newsletter every month.

Lectures

Autumn is education time for economy and legal advisers, so it has also been a lot of planning for this year’s lectures. I’ll visit Sweden three times for local assignments, as it looks now: in June, September and November 2016.

Expert Witness

I’m an expert witness in a legal case regarding whether a person should be taxed in Sweden or not. The hearing will be in May in Stockholm, but since I’m in Thailand now the court and the law firm agreed to let me testify in writing. My document has just been finished, and now we’ll wait and hope for a good outcome of the case.

Book on Real Estates

Last, but not least, I’m using all my available time for writing on my upcoming book on Real Estates for my publisher Wolters Kluwer. This will continue until the end of May, so there will be one more month with not so much blogging…


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Meeting SIDA

Wednesday December 2, 2015, I had the pleasure to meet representatives of the Swedish Development Cooperation, at the Swedish Embassy in Bangkok. The representatives were:

  • Mr Per Sevastik, Analyst Regional Strategy for Asia
  • Ms Maja Forslind, Second Secretary, Programme Manager – Private Sector Collaboration

This was an informal first meeting without aim for decisions, to get to know each other. I presented my experience of national, regional and global standard settings for accounting and financial statements. I also outlined my special interest in accounting matters for SME (small and medium sized enterprises) and, in my opinion, the overall particular need of support by simplified guide lines for SME.

We discussed which connections could be useful, as well as the interesting and important phase of ASEAN establishing AEC (see my post Arriving to ASEAN).

Although my hosts had a heavy workload they showed both interest and commitment for my topics. I thank them for giving me their time and now we’ll see what the next step can be!


www.sida.se

Swedish Embassy in Bangkok

Arriving to ASEAN

Last Sunday November 29, 2015, I came to Bangkok from Sweden for a new life in Thailand and ASEAN. I aim to establish here in two ways.

  1. Continuing deliveries to my Swedish customers, on distance via internet as an author and consultant
    • Books
    • Lecture documentations
    • Newsletters
    • Web page updates
    • Investigations
  2. Being a part of the development of AEC, which has been established 2015
    • AEC: ASEAN Economic Community
    • ASEAN: Association of Southeast Asian Nations
    • Contribute in legislation and standard setting for SME (small and medium sized enterprises)

Let’s see what the future brings on. I know only one thing, it will be exciting!


Logo

www.asean.org

Agreement of Assignment / Uppdragsavtal

EN: As a bureau of authorised accounting consultants Redovisningshuset i Södertälje AB (redovisningshuset.se) establishes an Agreement of Assignment with each customer enterprise. I have designed the agreement and included documents, whereof the Terms and Conditions is an important basic legal document. I’ve also designed the workflow of the documents to ensure an effective procedure for the staff.

Last week I completed the yearly update of the documents, which is a good example of the legal assignments I have. I’m proud of the trust that RedovisningsHuset shows when they keep ordering tasks like this from me!

Agreement of Assignment / Uppdragsavtal

SW: Som redovisningsbyrå med auktoriserade redovisningskonsulter upprättar RedovisningsHuset i Södertälje AB (redovisningshuset.se) ett uppdragsavtal med varje kundföretag. Jag har utformat avtalet med bilagor, varav Allmänna Villkor är ett grundläggande juridiskt dokument. Jag har också utformat arbetsflödet för dokumenten, för att säkerställa en effektiv hantering för personalen.

Förra veckan färdigställde jag den årliga uppdateringen av dokumenten, vilket är ett bra exempel på de juridiska uppdrag jag har. Jag är stolt över förtroendet RedovisningsHuset visar genom att fortsätta beställa uppgifter som denna av mig!