Balans nr 6–7 2001

Revisionsnyheter: FAR-synpunkter till IAPC i översättningsfrågor

I sitt remissvar den 21 maj 2001 till IAPC på den föreslagna ändringen av ISA 700 (jfr. Balans nr 5/2001) tar FAR även allmänt upp frågor om översättning och definition av nyckelord och andra ord.

Behandlingen av nyckelord har varit en av de viktigaste frågorna i FARs arbete med översättningen av ISA. I remissvaret ges ett exempel på ett sådant ord där det redan på engelska saknas en sammanhängande och koncis definition av termen. FAR rekommenderar att IAPC alltid särskilt ber om synpunkter i översättnings- och definitionsfrågor vid framtida remisser av standarder och uttalanden. FAR rekommenderar också att IAPC preciserar innebörden i ISA-sammanhang av använda ord på engelska som också har en mer allmän betydelse på engelska.

FARs remissvar återges i sin helhet nedan.

Remissvar

Exposure Draft The Auditor’s Report on Financial Statements Revision to ISA 700

In response to your request for comments on the Exposure Draft The Auditor’s Report on Financial Statements FAR has the following comments.

FAR’s position

General view of proposed revision

FAR supports the substance of the proposed revision to ISA 700. However for better guidance we believe that also the end of the opinion paragraph in paragraph 28 needs revision. And as a consequence of such a change also paragraph 21 would need amendment.

Reasons for comments and proposed amendments

The proposed revision to ISA 700 has already been implemented in the current FAR standard on Auditor’s Report in Sweden. The Swedish standard is however otherwise based on ISA 700.

Considering the change made at the beginning of paragraph 28 keeping the wording ”...in accordance with ...” at the end of that paragraph is confusing and unclear. We suggest that either the wording ”...in accordance with ...” at the end is deleted or the dots following ”with” be replaced by the appropriate wording taking the new text at the beginning of the paragraph into account. We leave it to IAPC to decide what such an ”appropriate wording” would be. Also paragraph 21 and its reference to footnote 4 would be affected by any change of paragraph 28 in this respect.

Comments on issues raised by IAPC

  1. We do not foresee any implementation problems and therefore we support the proposed date on which the new standard becomes effective.
  2. We do not foresee any problems with the translation of the amendments into Swedish. However please note our ”Other comments” below.

Other comments

FAR has recently completed a translation of the ISAs into Swedish. The aim of that process is to introduce standards on auditing in Sweden based on the ISAs within a couple of years. Thus having experienced a number of translation problems during the last two and a half years FAR warmly welcomes that IAPC recognises and highlights translation problems as an important issue to comment on in exposure drafts. We have also noted the ongoing discussion in the English-speaking world, i.e. JWG letter to IAPC 11 October 1999, of what would be the specific meaning in the context of the ISAs of certain English words which have a meaning in common usage (for instance verbs such as ”assess”, ”consider” etc.). Also developments and communication from IAPC within this area would be welcomed and strongly supported by FAR. In this context we take the opportunity to propose another issue to highlight for comments in the future exposure drafts. Namely if certain terms, expressions or words in the ED in question have been identified which ought to be defined in the specific ISA and also included in the Glossary of Terms. To give you an idea of what we mean by that we will give you an example from our translation process with a clear reference to ISA 700. The expression ”on a test basis” (”the use of testing”) presently lacks a concise, comprehensive definition in the ISAs and the Glossary of Terms. Being one of the very critical terms, if not the very critical one, in ISA 700 and ISA 120 and other ISAs as well as in auditing as such we believe that it would be a significant improvement of the ISAs if that term was defined in a concise and comprehensive way by IAPC.

Lars-Gunnar Larsson

Sifferkollen Läs mer

Belopp

Basbelopp
År 2019 2020 2021
Prisbasbelopp 46 500 47 300 47 600
Förhöjt pbb. 47 400 48 300 48 600
Inkomstbasbelopp 64 400 66 800  
Utdelning fåmansföretag
År 2018 2019 2020
Schablonbelopp 169 125 171 875 177 100

Räntesatser

Periodiseringsfond
År 2018 2019 2020
Räntesats 0,36 0,51 0,50

 

Referensränta
År 2016-07-01 2019-07-01 - 
Räntesats -0,5 0,0
Ränta på skattekontot
Period 2013-2016 2017 -
Intäkt 0,5625 0
Kostnad Låg 1,25 1,25
Kostnad Hög 16,25 16,25
Räntefördelning
Inkomstår 2018 2019 2020
Positiv 6,49 6,51 6,50
Negativ 1,50 1,51 1,50
Statslåneränta
År 2018 2019 2020
31 maj 0,49 0,05 -0,01
30 nov 0,51 -0,09  

Traktamenten

Bilresor
Inkomstår 2018 2019 2020
Egen bil 18,50 18,50 18,50
Förmånsbil, diesel 6,50 6,50 6,50
Förmånsbil, bensin 9,50 9,50 9,50
Kostförmån
År 2018 2019 2020
Frukost, lunch och middag 235 245 245
Lunch eller middag 94 98 98
Frukost 47 49 49
Skattefria gåvor
År 2018 2019 2020
Julgåva 450 450 450
Jubileumsgåva 1 350 1 350 1 350
Minnesgåva 15 000 15 000 15 000

Skattesatser

Bolagsskatt
År 2018 2019 2020
Skattesats 22% 21,4% 21,4%
Mervärdesskatt
År 2018 2019 2020
Normal

25 %

25 % 25 %
Livsmedel, krog m.m. 12 % 12 % 12 %
Persontransport, böcker m.m. 6 % 6 % 6 %
Arbetsgivaravgifter/egenaavgifter
Födda -1937 1938 - 1954 1955 -
Arb. avgifter 0 % 10,21% 31,42%
Egenavgifter 0 % 10,21% 28,97%