De flesta forskare är överens att den mänskliga påverkan på klimatet i form av växthusgaser är ett faktum. För att minska den mänskliga påverkan har ett system med utsläppsrätter för att reglera utsläppen införts. Tanken är att utsläppen ska minskas successivt av alla inblandade och att detta ska redovisas inom varje land i särskilda rapporter. Inom redovisningen av företags finansiella status såsom årsredovisningar finns det i dagsläget ingen reglering som styr om och hur dessa utsläppsrätter ska redovisas. IASB utreder redovisningspraxis för att kartlägga vilka metoder som används. Genom denna kartläggning undersöker de om det är genomförbart att ge ut finansiella rapporteringskrav för ett potentiellt stort antal system och förbättra jämförbarheten. Liknande studie har gjorts i Europa av PwC och IETA år 2007. Denna studie behandlar hur företag i Sverige valt att redovisa sina utsläppsrätter. En genomgång av de 267 företag som omfattas av handelssystemet för utsläppsrätter i Sverige och innehållsanalys av deras årsredovisningar för år 2014 har gjorts. Därefter har strax över 20 procent av företagen granskats ytterligare för att utreda varför företagen valt att redovisa sina utsläppsrätter på visst sätt. Den insamlade data har sedan analyserats mot tidigare forskning och finansiella redovisningsteorier som behandlar oreglerade finansiell rapportering. Det som har framkommit i studien är att av de företag i Sverige som redovisar utsläppsrätter, redovisar de flesta sina utsläppsrätter framförallt som immateriella tillgångar eller omsättningstillgångar. Tidigare forskning ihop med teorierna kan förklara dessa val av redovisningspraxis som ett nationellt mönster som förmodat skapats i brist på internationell vägledning och med grund i IFRIC 3 för de av företagen som redovisat sina utsläppsrätter som immateriella tillgångar. De utav företagen som har valt att redovisa sina utsläppsrätter som omsättningstillgångar kan förklaras av avsikten med utsläppsrätterna. I studien uppmärksammas även de företag som valt att inte redovisa sina utsläppsrätter som valt att ha upplysningar som beskriver deras utsläpp på annat vis. Företags val av redovisningsmetod av utsläppsrätter förklaras av institutionell teori för företag som redovisat sina utsläppsrätter som immateriella tillgångar och som en överlappning mellan intressentteorin och legitimitetsteorin för de företag som inte redovisar sina utsläppsrätter men har upplysningar om utsläpp. Studiens resultat påvisar både skillnader och likheter med tidigare undersökning av hur stora företag i EU redovisar sina utsläppsrätter och kan därför påvisa att IASB torde kunna utge finansiella rapporteringskrav av utsläppsrätter som redan stämmer överens med redovisningspraxis idag. Detta behöver dock undersökas vidare för att kunna generaliseras till alla länder som omfattas av EU ETS. / Most scientist agree that human influence on the climate in terms of greenhouse gas emissions is a fact. To reduce the human impact, a system of emission rights to regulate emission have been introduced. The idea is that emissions should be reduced gradually by all involved entities and that this should be recognized in every country in special reports. In recognition of the company’s financial status, such as annual reports, there is currently no state regulations governing whether and how there emission rights should be reported. IASB is investigating accounting practices to identify the methods used. Through this survey they try to identify the feasibility of issuing financial reporting requirements for a potentially large number of systems and improve comparability. Similar studies have been made in Europe by PwC and IETA in 2007. This study discusses how companies in Sweden chosen to report their emission rights. A review of the 267 companies covered by the emission trading scheme in Sweden and content analysis of their financial statements for 2014 have been made. Subsequently about 20 percent of the companies have been further examined to determine why companies have chosen to report their emission rights in a certain way. The collected data were analyzed against past research and financial accounting theory such as unregulated financial reporting theory. What has been found in this study is that among companies in Sweden that do report their emission rights, the majority reported their allowances primarily as intangible assets or current assets. Previous research together with the theories can explain the choice of accounting practices as a national pattern that supposedly been created by a lack of international guidance and due to IFRIC 3 for those companies that reported their emission rights as intangible assets. Those companies that have chosen to report their emission rights as current assets can be explained by the intent of the allowances. The study also addresses the companies that have chosen not to declare their allowances and have chosen to have disclosures that describes their emission in other ways. Companies’ choice of accounting method of allowances is explained by institutional theory for the companies that reported their emission rights as intangible assets and an overlap between stakeholder theory and legitimacy theory for companies that do not report their emission rights but have emission disclosures. The study’s results demonstrate both similarities and differences with the precious survey of how large entities in the EU report their emission right and could thereby demonstrate that the IASB should be able to issue financial reporting requirements of allowances that already is consistent with the accounting practices today. This needs to be investigated further in order to be generalized to all countries covered by the EU ETS.

Bakgrund och problem: Intäkter är en viktig post i den finansiella rapporteringen för användares beslutsfattande. Dock omgärdas intäktsredovisningen av flera svårigheter gällande bedömningar av när och till vilket belopp intäkter ska redovisas. Detta är speciellt ett problem vid redovisning av uppdrag som löper över flera redovisningsperioder, vilket är vanligt i byggbranschen. IASB har haft ett förslag till en ny standard för intäktsredovisning ute på remiss och IASB:s främsta syfte är att redovisningen ska vara användbar för användare av finansiella rapporter. Införandet av en ny standard kommer att innebära förändringar i byggbolagens redovisning och därmed även användbarheten i redovisningsinformationen. Metod/Empiri: Empirin består i grunden av ett praktikfall i form av ett avtal, rörande ett bostadsprojekt som löper över två år. Tre byggbolag; NCC, PEAB samt Skanska har genom e-post- och telefonintervjuer fått resonera kring hur uppdraget i praktikfallet redovisas med nuvarande standarder för intäktsredovisning. Avslutningsvis har IASB:s föreslagna standard ‖Revenue from Contracts with Customers‖ även applicerats på uppdraget i praktikfallet.     Slutsatser: Tillämpningen i praktikfallet av ‖Revenue from Contracts with Customers‖ visade att den nya standarden medför ett ökat behov av bedömningar i intäktsredovisningen. Fler bedömningar kan innebära en större osäkerhet för både redovisare och användare men den nya standarden möjliggjorde även en mer nyanserad intäktsredovisning som visar den ekonomiska verkligheten på ett mer realistiskt sätt än nuvarande redovisning.   Syfte: Syftet med föreliggande uppsats är att genom ett konstruerat praktikfall analysera hur intäktsredovisningen i tre byggbolag påverkas vid tillämpningen av IASB:s ‖Revenue from Contracts with Customers‖. Studiens vidare bidrag ligger i att genom praktikfallet öka kunskapen om hur IASB:s nya föreslagna standard påverkar användbarheten i byggbolagens redovisningsinformation.

O movimento dos mercados globais rumo à convergência às normas internacionais de contabilidade, com o objetivo de conferir uma linguagem única e uniforme às demonstrações financeiras, tem desafiado o statu quo dos preparadores e usuários da contabilidade. Isso se deve à adoção de normas contábeis orientadas por princípios e não por regras, que primam pela essência sobre a forma e pela análise de riscos e benefícios sobre a propriedade jurídica, exigindo assim, um conhecimento mais profundo e uma melhor interpretação das operações que serão refletidas nas demonstrações financeiras. Dessa forma, o objetivo dessa dissertação é apresentar, com base nos fundamentos das normas internacionais de contabilidade e no arcabouço regulatório inerentes à prestação de serviço público, uma proposta de reconhecimento contábil do contrato de concessão de uma empresa distribuidora de energia elétrica através da aplicação da IFRIC 12 – Service Concession Arrangements. Para tanto, inicialmente foi analisado o surgimento dos contratos de concessão de serviço como instrumento de delegação da prestação de serviço público pelo Estado aos poderes privados e os conceitos jurídicos inerentes a essa relação. Em seguida foi abordado o processo de convergência das normas internacionais no mundo e no Brasil e um estudo detalhado dos princípios relacionadas ao reconhecimento dos contratos de concessão de serviço público. Por fim, foi elaborada uma proposta de reconhecimento contábil do contrato de concessão com base nas demonstrações financeiras para os exercícios findos em 2008 e 2009. Essa proposta evidencia que o modelo é aderente às exigências das normas e que, apesar de complexo em sua operacionalização e relevante à apresentação das demonstrações financeiras, não traz impactos significativos do ponto de vista econômico, e reflete de forma legítima, a verdadeira essência dos contratos de concessão de serviços públicos no Brasil. / The movement of global markets towards convergence to international accounting standards, with the goal of providing a single uniform language to the financial statements, has challenged the status quo of preparers and users of accounting information. This is due to the adoption of accounting standards guided by principles rather than rules that strive for substance over form and for the analysis of risks and benefits over legal ownership, which requires a deeper understanding and better interpretation of the transactions being reflected in the financial statements. Thus, the objective of this dissertation is to present, based on the International Financial Reporting Standards (IFRS) and regulatory framework inherent to the public services industry, a proposal for the accounting recognition of the concession arrangement of a power distribution company through the application of IFRIC 12 - Service Concession Arrangements. To this end, an initial analysis of the introduction of concession service contracts as an instrument of delegation of public service providing by the State to the private sector and the legal concepts inherent in this relationship was performed. Next, the process on the convergence of international standards around the world and in Brazil and a detailed study of the principles related to the recognition of the concession contracts for public services was addressed. Finally, a proposed model was developed for the accounting recognition of a concession arrangement based on the financial statements for the years ended 2008 and 2009. This proposal concludes that the model adheres to the IFRS requirements and that, although operationally complex and relevant for the financial statements presentation, IFRIC 12 does not bring significant impacts from an economic perspective, and reflects true accounting essence of contracts concession for public services in Brazil.

O movimento dos mercados globais rumo à convergência às normas internacionais de contabilidade, com o objetivo de conferir uma linguagem única e uniforme às demonstrações financeiras, tem desafiado o statu quo dos preparadores e usuários da contabilidade. Isso se deve à adoção de normas contábeis orientadas por princípios e não por regras, que primam pela essência sobre a forma e pela análise de riscos e benefícios sobre a propriedade jurídica, exigindo assim, um conhecimento mais profundo e uma melhor interpretação das operações que serão refletidas nas demonstrações financeiras. Dessa forma, o objetivo dessa dissertação é apresentar, com base nos fundamentos das normas internacionais de contabilidade e no arcabouço regulatório inerentes à prestação de serviço público, uma proposta de reconhecimento contábil do contrato de concessão de uma empresa distribuidora de energia elétrica através da aplicação da IFRIC 12 – Service Concession Arrangements. Para tanto, inicialmente foi analisado o surgimento dos contratos de concessão de serviço como instrumento de delegação da prestação de serviço público pelo Estado aos poderes privados e os conceitos jurídicos inerentes a essa relação. Em seguida foi abordado o processo de convergência das normas internacionais no mundo e no Brasil e um estudo detalhado dos princípios relacionadas ao reconhecimento dos contratos de concessão de serviço público. Por fim, foi elaborada uma proposta de reconhecimento contábil do contrato de concessão com base nas demonstrações financeiras para os exercícios findos em 2008 e 2009. Essa proposta evidencia que o modelo é aderente às exigências das normas e que, apesar de complexo em sua operacionalização e relevante à apresentação das demonstrações financeiras, não traz impactos significativos do ponto de vista econômico, e reflete de forma legítima, a verdadeira essência dos contratos de concessão de serviços públicos no Brasil. / The movement of global markets towards convergence to international accounting standards, with the goal of providing a single uniform language to the financial statements, has challenged the status quo of preparers and users of accounting information. This is due to the adoption of accounting standards guided by principles rather than rules that strive for substance over form and for the analysis of risks and benefits over legal ownership, which requires a deeper understanding and better interpretation of the transactions being reflected in the financial statements. Thus, the objective of this dissertation is to present, based on the International Financial Reporting Standards (IFRS) and regulatory framework inherent to the public services industry, a proposal for the accounting recognition of the concession arrangement of a power distribution company through the application of IFRIC 12 - Service Concession Arrangements. To this end, an initial analysis of the introduction of concession service contracts as an instrument of delegation of public service providing by the State to the private sector and the legal concepts inherent in this relationship was performed. Next, the process on the convergence of international standards around the world and in Brazil and a detailed study of the principles related to the recognition of the concession contracts for public services was addressed. Finally, a proposed model was developed for the accounting recognition of a concession arrangement based on the financial statements for the years ended 2008 and 2009. This proposal concludes that the model adheres to the IFRS requirements and that, although operationally complex and relevant for the financial statements presentation, IFRIC 12 does not bring significant impacts from an economic perspective, and reflects true accounting essence of contracts concession for public services in Brazil.

O movimento dos mercados globais rumo à convergência às normas internacionais de contabilidade, com o objetivo de conferir uma linguagem única e uniforme às demonstrações financeiras, tem desafiado o statu quo dos preparadores e usuários da contabilidade. Isso se deve à adoção de normas contábeis orientadas por princípios e não por regras, que primam pela essência sobre a forma e pela análise de riscos e benefícios sobre a propriedade jurídica, exigindo assim, um conhecimento mais profundo e uma melhor interpretação das operações que serão refletidas nas demonstrações financeiras. Dessa forma, o objetivo dessa dissertação é apresentar, com base nos fundamentos das normas internacionais de contabilidade e no arcabouço regulatório inerentes à prestação de serviço público, uma proposta de reconhecimento contábil do contrato de concessão de uma empresa distribuidora de energia elétrica através da aplicação da IFRIC 12 – Service Concession Arrangements. Para tanto, inicialmente foi analisado o surgimento dos contratos de concessão de serviço como instrumento de delegação da prestação de serviço público pelo Estado aos poderes privados e os conceitos jurídicos inerentes a essa relação. Em seguida foi abordado o processo de convergência das normas internacionais no mundo e no Brasil e um estudo detalhado dos princípios relacionadas ao reconhecimento dos contratos de concessão de serviço público. Por fim, foi elaborada uma proposta de reconhecimento contábil do contrato de concessão com base nas demonstrações financeiras para os exercícios findos em 2008 e 2009. Essa proposta evidencia que o modelo é aderente às exigências das normas e que, apesar de complexo em sua operacionalização e relevante à apresentação das demonstrações financeiras, não traz impactos significativos do ponto de vista econômico, e reflete de forma legítima, a verdadeira essência dos contratos de concessão de serviços públicos no Brasil. / The movement of global markets towards convergence to international accounting standards, with the goal of providing a single uniform language to the financial statements, has challenged the status quo of preparers and users of accounting information. This is due to the adoption of accounting standards guided by principles rather than rules that strive for substance over form and for the analysis of risks and benefits over legal ownership, which requires a deeper understanding and better interpretation of the transactions being reflected in the financial statements. Thus, the objective of this dissertation is to present, based on the International Financial Reporting Standards (IFRS) and regulatory framework inherent to the public services industry, a proposal for the accounting recognition of the concession arrangement of a power distribution company through the application of IFRIC 12 - Service Concession Arrangements. To this end, an initial analysis of the introduction of concession service contracts as an instrument of delegation of public service providing by the State to the private sector and the legal concepts inherent in this relationship was performed. Next, the process on the convergence of international standards around the world and in Brazil and a detailed study of the principles related to the recognition of the concession contracts for public services was addressed. Finally, a proposed model was developed for the accounting recognition of a concession arrangement based on the financial statements for the years ended 2008 and 2009. This proposal concludes that the model adheres to the IFRS requirements and that, although operationally complex and relevant for the financial statements presentation, IFRIC 12 does not bring significant impacts from an economic perspective, and reflects true accounting essence of contracts concession for public services in Brazil.

This work is focused od Tangible Current Assests according to the IFRS with the emphasis on IAS 16 - Property, Plant and Equipment. It involves recognition, measurement, depreciation and also disclosure of this Assests. All the parts are described at great lenght and explained by practical examples. IAS 40 - Investment Property and IFRS 5 - Non-Current Assests Held for Sale and Discontinued Operations are also mentioned. The end of the work is devoted to research of 15 companies with the aim to find out, how the theory determined by Standards is functioned in practice.

Im Jahr 2005 wurde als Reaktion auf die Unterzeichnung des Kyoto-Protokolls und der damit verbundenen Verpflichtung zur Reduktion von Treibhausgasemissionen der europäische Emissionshandel eingeführt. Versuche der Standardsetter für IFRS und US GAAP zu einer einheitlichen Bilanzierungsregel für Emissionsrechte scheiterten. Seitdem stehen den beteiligten Unternehmen speziell bei Ansatz und Bewertung von Emissionsrechten sowie der Verbindlichkeit für verursachte Emissionen Wahlrechte zur Verfügung. Da unterschiedliche Bilanzierungsansätze zu verschiedenen Resultaten beispielsweise in der Gewinn- und Verlustrechnung führen können, schränkt die Regelungslücke die Vergleichbarkeit zwischen Unternehmen mit unterschiedlichen Bilanzierungsansätzen ein. Dabei wird zudem deutlich, wie wichtig die Offenlegung des gewählten Bilanzierungsansatzes ist. Diese Arbeit beschreibt mit Hilfe einer ausführlichen Literaturrecherche den Diskurs in der Forschung und fasst die theoretisch möglichen Ansätze zusammen. Dem schließt sich eine Analyse aller im STOXX Europe 600 gelisteten Unternehmen an. Untersucht wird, inwieweit die Unternehmen am Emissionshandel beteiligt sind, welchen Ansatz zur Bilanzierung von Emissionsrechten sie wählen und in welcher Vollständigkeit sie den gewählten Ansatz im Geschäftsbericht offenlegen. Insgesamt 70 Unternehmen im STOXX Europe 600 geben eine Beteiligung am europäischen Emissionshandel an, 68 davon erhalten Emissionsrechte kostenfrei von einer staatlichen Stelle zugeteilt. Davon wiederum können 31 Unternehmen sicher einem Bilanzierungsansatz zugeordnet werden; bei den übrigen Unternehmen werden nicht alle relevanten Bilanzierungsentscheidungen offengelegt. Die große Mehrheit dieser 31 Unternehmen wendet den Netto-Ansatz an, bei welchem die zugeteilten Emissionsrechte zu Anschaffungskosten (üblicherweise Null) angesetzt werden. Nur zwei Unternehmen bilanzieren Emissionsrechte nach der 2005 zurückgenommenen, aber weiterhin gültigen Interpretation IFRIC 3. Insgesamt gibt es bezüglich der Bilanzierung von Emissionsrechten in europäischen Unternehmen in Theorie und Praxis Unterschiede, welche die Vergleichbarkeit einschränken. Dies wird durch die häufig unvollständige Offenlegung der Bilanzierungsentscheidung verstärkt. Diese Kritikpunkte sollten aus Sicht der Standardsetter IASB und FASB ausreichend Anlass geben, eine einheitliche Regelung zur Bilanzierung von Emissionsrechten zu entwickeln.

Im Jahr 2005 wurde als Reaktion auf die Unterzeichnung des Kyoto-Protokolls und der damit verbundenen Verpflichtung zur Reduktion von Treibhausgasemissionen der europäische Emissionshandel eingeführt. Versuche der Standardsetter für IFRS und US GAAP zu einer einheitlichen Bilanzierungsregel für Emissionsrechte scheiterten. Seitdem stehen den beteiligten Unternehmen speziell bei Ansatz und Bewertung von Emissionsrechten sowie der Verbindlichkeit für verursachte Emissionen Wahlrechte zur Verfügung. Da unterschiedliche Bilanzierungsansätze zu verschiedenen Resultaten beispielsweise in der Gewinn- und Verlustrechnung führen können, schränkt die Regelungslücke die Vergleichbarkeit zwischen Unternehmen mit unterschiedlichen Bilanzierungsansätzen ein. Dabei wird zudem deutlich, wie wichtig die Offenlegung des gewählten Bilanzierungsansatzes ist. Diese Arbeit beschreibt mit Hilfe einer ausführlichen Literaturrecherche den Diskurs in der Forschung und fasst die theoretisch möglichen Ansätze zusammen. Dem schließt sich eine Analyse aller im STOXX Europe 600 gelisteten Unternehmen an. Untersucht wird, inwieweit die Unternehmen am Emissionshandel beteiligt sind, welchen Ansatz zur Bilanzierung von Emissionsrechten sie wählen und in welcher Vollständigkeit sie den gewählten Ansatz im Geschäftsbericht offenlegen. Insgesamt 70 Unternehmen im STOXX Europe 600 geben eine Beteiligung am europäischen Emissionshandel an, 68 davon erhalten Emissionsrechte kostenfrei von einer staatlichen Stelle zugeteilt. Davon wiederum können 31 Unternehmen sicher einem Bilanzierungsansatz zugeordnet werden; bei den übrigen Unternehmen werden nicht alle relevanten Bilanzierungsentscheidungen offengelegt. Die große Mehrheit dieser 31 Unternehmen wendet den Netto-Ansatz an, bei welchem die zugeteilten Emissionsrechte zu Anschaffungskosten (üblicherweise Null) angesetzt werden. Nur zwei Unternehmen bilanzieren Emissionsrechte nach der 2005 zurückgenommenen, aber weiterhin gültigen Interpretation IFRIC 3. Insgesamt gibt es bezüglich der Bilanzierung von Emissionsrechten in europäischen Unternehmen in Theorie und Praxis Unterschiede, welche die Vergleichbarkeit einschränken. Dies wird durch die häufig unvollständige Offenlegung der Bilanzierungsentscheidung verstärkt. Diese Kritikpunkte sollten aus Sicht der Standardsetter IASB und FASB ausreichend Anlass geben, eine einheitliche Regelung zur Bilanzierung von Emissionsrechten zu entwickeln.