Within the framework of this project, legal science is investigating where the decisive points in time for legal assessments lie in accounting law and income from business activities (i.e. at what point in time circumstances should be, or not be, as described by the rules), and what significance events thereafter have (e.g. as evidence and in connection with so-called transaction chain assessments, inspections, etc.) The issues are largely unregulated or unclear and the situation is unsatisfactory both theoretically and because legal certainty in accounting and taxation is compromised. In terms of business economics, it is examined, via interviews, whether the thinking in accounting circles (in this area) is based on economic rationality or whether there is some kind of bias - which the results clearly indicate is the case. The planned final part of this study is an investigation (one legal and one business administration) of the corresponding conditions in our three closer Nordic neighbors - and a comparison with Swedish conditions.