Balans nr 6–7 2004

Aktuell information

Remissvar

Under denna vinjett kommer Balans oftast endast att publicera FARs ställningstagande till en remiss. Remissvaret finns i sin helhet på FARs hemsida, <http://www.far.se>

D5 Comment Letters

International Accounting Standards Board

Dear Sirs,

IFRIC Draft Interpretation D5, Applying IAS 29 Financial Reporting in Hyperinflationary Economies for the First Time

In response to your request for comments, FAR, the institute for the accountancy profession in Sweden, has the following comments on the IFRIC Draft Interpretation D5, Applying IAS 29 Financial Reporting in Hyperinflationary Economies for the First Time.

FAR welcomes the information provided by Draft Interpretation D5 as it provides useful guidance with an example and therefore complements IAS 29. However, in FAR’s view, this information could be included as implementation guidance to IAS 29 instead of issuing a separate IFRIC.

Below you find our detailed comments on the Draft Interpretation D5.

Paragraph 3

We support paragraph 3, which requires the retrospective application of IAS 29. In our view, the paragraph gives clear guidance on how to apply IAS 29 when an entity identifies the existence of hyperinflation in its economy for the first time.

Although it may be concluded from IAS 29 paragraphs 15 and 34 that retrospective application is required, we find paragraph 3 valuable when applying IAS 29 for the first time.

Paragraphs 4 and 5

These paragraphs discuss how an entity should account for opening deferred tax items in its restated financial statements. We support the calculation method proposed by IFRIC in paragraph 4. To further clarify the paragraph we believe that the word ”current” in sub paragraphs (a) and (b) and the last sentence of sub paragraph (c) should be deleted. At the end of sub paragraph (b) the words ”of the current reporting period” should be added.

Paragraph 6

The interpretation in paragraph 6, regarding in which circumstances the general restatement approach does not apply, is no different from the current requirements of IAS 29 paragraphs 16 and 17 and gives no further guidance.

In our opinion, it would be valuable to add guidance that describes the meaning of the expression ”an independent professional assessment” and that exemplifies how to calculate an ”estimate based” index.

Yttrandet har avgivits av FARs redovisningskommitté

Sifferkollen

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 68 200
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%

 

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