The consultant´s journey

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

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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 […]


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 […]


Many News from BFN / Mycket nytt från BFN

The Swedish Accounting Standards Board (Bokföringsnämnden, BFN) released a bunch of news in December, with effect from January 1, 2018 (text in Swedish follows further below).   In Swedish Bokföringsnämnden (BFN) avslutade 2017 med att den 8 december publicera en rad nyheter som  gäller räkenskapsår som börjar den 1 januari 2018, eller frivilligt räkenskapsår som börjar […]


New Standard for Annual Accounts / K2 Årsbokslut är här

From January 1, 2018 the new Swedish standard for annual accounts in smaller entities is in force (text in Swedish follows further below). I’m talking about BFNAR 2017:3 Annual Accounts (K2), hereafter called K2 ÅB. This new standards makes the huge K-standard puzzle almost complete. The governmental body The Swedish Accounting Standards Board (Bokföringsnämnden, BFN) have […]


RFR 1 and RFR 2 for 2018 / RFR 1 och RFR 2 för 2018

From January 1, 2018 the new editions of RFR 1 and RFR 2 are in force (text in Swedish follows further below). About RFR The Council for Financial Reporting (Rådet för Finansiell Rapportering) is a private organisation for adapting and developing generally accepted accounting principles and financial reporting for listed companies in Sweden. RFR issues recommendations […]


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 […]


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 […]


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 […]


Newsletter 9 on Corporate Economy News

The last newsletter for 2017 is out and the first year is completed for my new channel. It’s fully packed: Local Promotion in Workshop with Gecko Do It  |  Sale of Impaired Assets  |  Work in Progress  |  Presentation at Rotary  |  Chronicle for Wolters Kluwer  |  BankID CEO at Rotary  |  PwC on Limited Interest […]


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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