The consultant´s journey

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

Category: SKV (page 1 of 6)

Monthly Update February 2018 / Månadsuppdatering februari 2018

Economy news for February was the  subject of today’s 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 consultancy profession. How to […]

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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 […]

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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 […]

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Non-taxed Shares / Näringsbetingade andelar

Non-taxed shares and how they work is the subject of my new webinar for Accountor Training (text in Swedish follows further below). Content Dividends from subsidiaries are normally exempted from tax, to avoid chain effects before the final dividend to the owners. The same goes for profits on sale of subsidiaries. Sadly but logically this […]

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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 […]

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Corporate Representative Responsibility / Företrädaransvar i aktiebolag

Personal responsibility for corporate representatives is the subject of my new webinar for Accountor Training (text in Swedish follows further below). Content The basic principle for a limited liability company is that the management and the shareholders has no own personal responsibility for the liabilities of the company. If everything’s done by the book, that […]

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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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