The consultant´s journey

Bringing Theory to Practice - By books, articles and lectures

Page 53 of 71

New Section “Today” / Ny avdelning “Idag”

The blog’s launching the new section “Today” (text in Swedish follows further below), under “About” in the menu. Here’s brief daily news about personal but professional events, which might be of interest but doesn’t need a full blog post. Lectures, new assignments, contacts and more. Enjoy your reading, please! In Swedish Bloggen lanserar den nya
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3 New Statements from Srf / 3 nya uttalanden från Srf

Srf konsulterna (Swedish Accounting and Payroll consultants) released three new statement on December 12, 2017 (text in Swedish follows further below). The statements are treating issues when applying the Swedish standard K2, simplified annual reports for smaller companies. SrfU 9 Advance payments according to the five thousand SEK regulation in K2 The exception in K2
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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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International Regulation for Accounting / Internationella redovisningsregler

The chain of standard setting is the subject of my new webinar for Accountor Training (text in Swedish follows further below). Content Accounting standards are created and implemented in a process that involves all levels, global as well as regional and national parties. To understand this process makes it a lot easier to apply accounting
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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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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
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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
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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
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