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Redovisning och ekonomistyrning

Events after the reporting period - What significance do they play for the financial statements and for income taxation?

This project aims to bring to life and highlight the issue of events after the reporting period from a financial statements and income taxation perspective.

Avslutat

Start

2018-01-01

Avslut

2018-12-31

Huvudfinansiering

Ragnar Söderberg’s Foundation

Projektansvarig

We want to show how - in which income tax law contexts and situations - the issue of events after the reporting period is raised and what kind of legal issues these types of events create. The aim is also to show the main features of the legal position taken in different typical cases. Which judgments are made in this context, and how are they made are additional interesting questions.

Here is an opportunity for an analogous application of accounting standards apparently valid under the substantive connection. However, the reasons that come into play regarding financial accounting standards for listed companies do not have the same relevance for smaller firms or for taxation. Still, if a substantive connection does exist, then it does. This begs the question whether it is reasonable with different principles regarding events after the reporting period depending on whether there exists a substantive connection or not.

Participating researchers:

  • Associate professor Jan Kellgren (project leader), Linköping University, Department of Business Law
  • Stefan Schiller, MDH