Sedan 2005 har tillämpning av den internationella standarden IFRS/IAS varit obligatoriskt för alla svenska noterade bolag i deras koncernredovisning. Trots det relativt nya införandet av standarden sker hela tiden ändringar och tillägg i rekommendationerna. I januari 2009 kommer en ny reviderad version av standarden IAS 1 ”Utformning av finansiella rapporter”. Den nya versionen innebär att även de transaktioner som tidigare enbart redovisats direkt mot eget kapital, och som inte är hänförliga till ägarna, nu ska redovisas över resultaträkningen. Detta innebär bland annat att fler orealiserade värdeförändringar kommer att inkluderas i resultaträkningen. Syftet med uppsatsen är att undersöka hur revisorer ser på införandet av IAS 1 och ställa det i relation till IASB:s officiellt uttalade grundintentioner. För att besvara vår forskningsfråga har vi valt att använda oss av en kvalitativ forskningsstrategi och intervjua kvalificerade revisorer på tre av Sveriges större revisionsbyråer. I empirin redovisar vi resultaten av den genomförda undersökningen. Vår slutsats är att revisorernas synpunkter skiljer sig i en del frågor från IASB:s officiella uttalanden, samt att syftet med den nya resultaträkningen inte till fullo har tillfredställt den generella användargruppens behov. Däribland märks särskilt de mindre företagen som mest upplever reglerna som omständliga och svåra att tillämpa. Det återstår att se i framtiden, om de potentiella positiva effekterna av den nya standarden även kommer att bli märkbara för företagen. / Since 2005 the international IFRS/IAS standards have been applied, and they are required for all Swedish public companies in their consolidated financial statements. The introduction of the new standards is still relatively new, but there are constant changes and amendments to them. In January of 2009 a new and revised version of IAS 1 will come into force. This new version means that transactions, that before were reported in the balance sheet but not applicable to the owners, now will be reported in the statement of income and expense. One of the effects that will come from this change is that more unrealized value changes will be included in the statement of income and expense. The purpose of this paper is to investigate the accountants view on the changes of IAS 1 and put that in relation to the published statements made by the IASB concerning their intentions of the changes. To answer our research question we have chosen to use a qualitative strategy and interview accountants from three of the larger accounting firms in Sweden. The results of the interviews will be presented in the empirical chapter. Our conclusion is that the accountants’ views are different from the published statements made by the IASB, in some areas of their intention. The new statement of comprehensive income have not fully satisfied the needs of general users, among which especially for smaller companies that mostly find the rules as being difficult and hard to apply. The future will show whether the potential positive effects of the new standards will be noticeable for the Swedish companies.

The evidence of this research paper suggests an increased value-relevance of OCI in the Swedish stock market after the 2011 amendment of IAS 19. This amendment eliminated the popular corridor approach that ‘smoothed’ the recognition of actuarial gains and losses and required companies instead to recognize such remeasurements directly to their full extent in OCI. We reason that the current economic environment marked by low interest rates together with demographic trends in life expectancy have amplified the impact of the standard revision on financial statements. Moreover, this research paper is conducted in a Swedish setting that is characterized by widespread occupational pension schemes. In line with informational accounting research, we use regression models to identify whether OCI has more explanatory power for stock market prices and returns. Shares listed on NASDAQ OMX Stockholm are investigated for this purpose. Furthermore, in the course of this research, we revisit the controversial debate on comprehensive income reporting and work out inconsistencies in current IFRS reporting. / Beviset för den forskningen  föreslår att ökade värde-relevans av Övrigt totalresultat i den svenska aktiemarknaden efter 2011 p.g.a. ändringen av IAS 19. Ändringen eliminerade populära korridormetoden att "jämnas" erkännande av ackumulerade vinster och förluster och krävde företag istället erkänna sådana omvärderingar direkt i full utsträckning i övrigt totalresultat. Vi resonerar nuvarande ekonomiska läge som präglas av låga räntor tillsammans med den demografiska utvecklingen i den förväntade livslängden har förstärkt effekterna av standard ändring  i  finansiella rapporter. Dessutom är denna uppsats genomförts på Svensk arbetsmarknad som kännetecknas av omfattande tjänstepensionssystem. I linje med informations redovisning forskning använder vi regressionsmodeller för att identifiera om “Övrigt totalresultat”  har mer förklaring för börskurser och avkastning. Aktier noterade på NASDAQ OMX Stockholm undersöks för detta ändamål. Dessutom under den forskning, titta  vi närmare den kontroversiella debatten om totalresultat rapportering och gå igenom inkonsekvenser i nuvarande IFRS-redovisning.

Made available in DSpace on 2014-06-11T19:26:43Z (GMT). No. of bitstreams: 0 Previous issue date: 2009-07-31Bitstream added on 2014-06-13T20:55:10Z : No. of bitstreams: 1 rodrigues_r_me_mar.pdf: 689285 bytes, checksum: d38aa83282f6a5f21ac969d3baab7454 (MD5) / Universidade Estadual Paulista (UNESP) / No mundo globalizado as informações têm papel extremamente importante, visto que a internacionalização da economia exige excelência em relação aos sistemas de informação e documentação, por isso mesmo as informações se tornaram um recurso de gestão extremamente importante, mas nem sempre são valorizadas corretamente por parte das organizações. Nos ambientes organizacionais é absolutamente necessária a utilização de recursos tecnológicos para mediar o acesso e uso da informação pelo usuário, bem como para apoiar as distintas atividades organizacionais, desde as atividades cotidianas, o processo decisório, até o planejamento de ações estratégicas. O foco do problema de pesquisa refere-se aos fluxos informacionais em âmbito organizacional, mais especificamente os fluxos informacionais vinculados ao processo de inteligência competitiva organizacional (ICO). O objetivo deste estudo visava a analisar a contribuição das tecnologias de informação e comunicação (TICs), através dos sistemas integrados de gestão, mais especificamente o Enterprise Resource Planning (ERP), aplicado ao processo de inteligência competitiva organizacional nas indústrias associadas ao Sindicato Calçadista da cidade de Jaú/SP. Estudou-se os conceitos, definições, métodos e técnicas relacionados ao processo de ICO e às TICs, mais especificamente o ERP, por meio da análise da literatura nacional e internacional, assim como identificou-se e analisou-se no universo pesquisado as indústrias que possuem e aplicam o sistema ERP ou outro sistema semelhante, visando a analisar a relação do uso desse tipo de sistema para a competitividade organizacional. Da mesma forma, verificou-se a ocorrência do uso de métodos e técnicas aplicados ao processo de inteligência competitiva organizacional, desde que baseados em sistemas ERP. A pesquisa é descritiva exploratória... / In the world globalized the information have seen, extremely important role that to economy and requires excellence regarding the information and documentation systems, by that even the information became a resource of extremely important management, but do not always be valued correctly on the part of organizations. In organizational environments is absolutely necessary the utilization of technological resources for mediate the access and use of information by the user, as well like for support the distinct organizational activities, since the routine activities, the decision making process, until the planning of strategic actions. The focus of problem of research refers to the information flows in organizational scope, more specifically the information flows linked to the organizational competitive intelligence process (OCI). The objective of this study aims analyze the contribution of information and communication technologies (ICTs), through the management integrated systems, more specifically the Enterprise Resource Planning (ERP), applied to the organizational competitive intelligence process in the associated industries to the Footwear Syndicate of Jaú/SP city. Intends to study the concepts, definitions, approaches and techniques related to the OCI process and ICTs, more specifically the ERP, through the analysis the international and national literature, as well as intends identify and analyze in universe researched the industries that possess and apply the system ERP or another similar system, aiming at analyze the relation of the use of that system kind for the organizational competitiveness. Similarly, intends to verify the occurrence of use of approaches and techniques applied to the organizational competitive intelligence process, since based in ERP systems. The research is descriptive exploratory, of qualitative nature, analyzes data and information collected... (Complete abstract click electronic access below)

L’Organisation de la Coopération Islamique (OCI) créée en 1969 suite à l’incendie de la mosquée Al-Aqsa, représente la voix du monde musulman. C’est la deuxième organisation intergouvernementale après l’ONU regroupant cinquante-sept Etats membres aux quatre coins du monde.Un Programme d’Action Décennal (PAD) a été adopté lors du 3ème Sommet islamique extraordinaire réuni en 2005. Le PAD vise une nouvelle vision pour le monde musulman : « la solidarité dans l’action ».Cette thèse étudie l’évolution du rôle de l’OCI pour relever les défis politiques, économiques, sociaux et culturels qui surgissent sur la scène internationale et affectent la communauté musulmane. Elle met l’accent sur les points réalisés du PAD et les entraves de l’OCI à établir l’unité de l’Oummah islamique. / The Organization of Islamic Cooperation (OIC) has been established in 1969, following the fire of the Al-Aqsa mosque. This organization represents the voice of the Islamic world and it is considered according to its membership, the second intergovernmental organization after the UNO. OIC includes fifty seven member states coming from all over the World.A Ten-year Program of Action (TYPOA) has been adopted in 2005 during the third extraordinary Islamic Summit, aiming at establishing a new vision for the Islamic World called: « Solidarity into action ».This thesis discusses the evolution of the role of the OIC relating international challenges of political, economic, social and cultural nature that the Islamic communities have to face. The thesis points out the matters that have been achieved through the TYPOA and the obstacles that the OIC faced regarding the necessity to unify the Islamic Ummah.