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En tilltagande globalisering inom redovisning har bidragit till att internationella redovisningsprinciper och regler befinner sig i en harmoniseringsprocess. Bokföringsnämndens K-projekt pekar på att Sverige är del av denna process. Börsnoterade företag inom EU är tvingade att upprätta den finansiella rapporteringen enligt IFRS, men för svenska onoterade företag finns valmöjligheten att tillämpa de svenska reglerna. Argumenten för frivilligt antagande av IFRS bygger på ökad kvalitet, transparens och jämförbarhet i de finansiella rapporterna, vilket ska öka användbarheten för intressenterna. År 2012 inledde IASB ett arbete avseende revidering av den befintliga föreställningsramen, vilken beräknas vara färdigställd under år 2017. Den reviderade föreställningsramen lyfter fram betydelsen av tre primära intressenter, vilka utgörs av investerare, långivare och andra kreditgivare.Syftet med studien är att utreda hur svenska onoterade moderbolags val av att anta IFRS frivilligt, i stället för att tillämpa K3, påverkar de finansiella rapporterna och de primära intressenterna utifrån ett informationsbehovsperspektiv. Detta illustreras med fyra stycken hypotetiska typfall. För att uppnå syftet undersöks vilka skillnader som föreligger vid redovisningen enligt IFRS och K3 avseende finansiella instrument, goodwill vid rörelseförvärv, FoU-kostnader samt förvaltningsfastigheter med fokus på upplysningar. Metoden som tillämpas i studien är en deskriptiv analys med en abduktiv ansats inom ramen för kvalitativ forskning.Resultaten av studien visar på att det föreligger stora skillnader mellan IFRS och K3, vilket får effekten att företag som redovisar enligt IFRS framstår som mer lönsamma och mindre riskfyllda. Ett frivilligt antagande av IFRS bidrar till mer användbar information i de finansiella rapporterna samt att dessa bättre speglar företaget ekonomiska verklighet. Sammantaget framstår redovisningen enligt IFRS som mer attraktiv i förhållande till K3, utifrån de primära intressenternas informationsbehov. / Due to expanding globalization of accounting, the international accounting principles and regulations are currently in a process of harmonization. The K-project of the Swedish accounting authority Bokföringsnämnden, indicates that Sweden is a part of this process. According to EU-regulation listed companies are obligated to prepare financial statements in accordance with IFRS since 2005, but for unlisted Swedish companies there is an option of applying local Swedish regulations. The arguments in favor of a voluntary adoption of IFRS rest on promises of improved quality, transparency and comparability of financial statements, which further will increase its usefulness to stakeholders. In 2012, the IASB initiated a project regarding a revised Conceptual Framework, which is expected to be completed during 2017. The revised Conceptual Framework highlights the importance of three primary stakeholders, consisting of investors, lenders and other creditors.The objective of this study is to examine how unlisted Swedish parent companies’ choice of adopting IFRS voluntarily, instead of applying K3, affects the financial reports and primary stakeholders based on an information need perspective. This is illustrated by four hypothetical scenarios. In order to achieve the objective of this study, the existing differences of reporting under IFRS and K3 regarding financial instruments, goodwill in business combinations, R&D expenses and investment properties focusing on disclosures, are examined. The method used in the study is a descriptive analysis with an abductive approach within the frames of qualitative research.The findings indicate that there are major differences between IFRS and K3, which results in companies reporting according to IFRS appear to be more profitable and less of a risk. A voluntary adoption of IFRS contributes to more useful information in the financial statements and a better reflection of the company's financial reality. Overall, financial reporting according to IFRS appears more favorable than reporting under K3, based on the information need of the primary stakeholder.This paper is written in Swedish.

Marine clay deposits are characterized by very soft to soft consistencies (undrained strength 1-50 kPa), presence of saline pore solution and low-swelling clays. Besides, loss of metastable structure on disturbance, poor undrained strengths of soft clays is contributed by high water contents. Presence of saline pore solution and low-swelling clays (illite, chlorite, kaolinite) play an important role in developing metastable structure of soil sediments deposited in marine environment. The pore solution salinity regulates the “physico-chemical (A - R) stress” that in turn has significant bearing on development of the metastable structure. Metastable structure refers to edge-face, edge-edge associations in card-house arrangement of platy/elongate particles that develop during deposition. Loss of metastable structure of soft marine clays upon disturbance leads to excessive settlements and slope failures. Besides A - R forces, metastable structure of marine clays is contributed by cementation bonds, thixotropic hardening, ion leaching, formation or addition of dispersing agents and chemical weathering. Secondary compression also causes bonding of micro-structural units that increase stiffness and strength of the metastable structure. Review of literature brings out that majority of studies examining the role of physico-chemical factors on the engineering behavior of marine clays have focused on illite rich sediments. However, non-swelling clay, namely, kaolinite is also encountered in marine deposits (example, Pusan clay, Singapore clay, Sarapui soft clays). Kaolinites differ from illites in being 1:1 mineral (unit layer comprises of 1 silica sheet bonded to 1 gibbsite sheet) and having strong hydrogen bonding between unit layers. Consequently, kaolinite particles are thick (0.3 to 3 ìm thickness) with low surface area (10 to 20 m2/g). Also the hydrogen bonding between unit layers do not allow them to separate on hydration. Combination of very low isomorphous substitution (Al for Si 1 in 400), low cation exchange capacity (3 meq/100g), and low surface area, lead to negligible development of diffuse double layer repulsion forces between kaolinite particles. Strong positive edge (developed on broken bonds at particle edges from adsorption of hydrogen ions) negative face attraction between kaolinite particles, encourages flocculation of particles at range of water contents. It was therefore considered of interest to examine the engineering response of kaolinites to changes in pore solution salinity from leaching effects. The focus of the thesis is hence to gain better understanding of physico-chemical (pore solution salinity, A - R forces) and mechanical (secondary compression, loss of overburden) factors towards development of metastable structure of kaolinite clays deposited in synthetic seawater environments in the context of their compressibility and undrained strength characteristics. Laboratory experiments are performed with kaolinites that are slurry consolidated in conventional consolidometers in saline and synthetic seawater solutions. The metastable structure developed by consolidated specimens is relevant to alluvial marine sediments that contain kaolinite (example, Pusan clay, Singapore clay, Sarapui soft clays). The structure of the thesis is as follows: Chapter 1 gives an introduction to the thesis. Chapter 2 provides a detailed review of literature on the role of chemical factors (pore solution composition, A - R forces, osmotic suction) and mechanical processes (secondary compression and overconsolidation) in developing metastable structure of kaolinite specimens subjected to slurry consolidation and the consequent influence of metastable structure on compression, undrained strength and sensitivity characteristics of clay specimens. The Chapter also defines the scope and objectives of the study. Chapter 3 details the experimental program undertaken to bring out the role of chemical factors and mechanical processes in influencing the 1-dimensional compression and undrained strength characteristics of slurry consolidated kaolinites prepared in saline medium. Chapter 4 delineates the role of chloride salt solutions (sodium, magnesium and calcium) and synthetic seawater solution in contributing to the metastable structure developed by slurry consolidated kaolinites at various vertical effective stress (óv’) and the consequent influence of metastable structure on 1-dimensional compression, undrained strength and sensitivity characteristics of the clay. Chapter 5 examines influence of secondary compression on metastable structure developed by kaolinites that were slurry consolidated in 24.53 g/L sodium chloride and synthetic seawater solutions and the consequence of the developed metastable structure on undrained strength and sensitivity. The chapter also examines the consequences of secondary compression experienced by soft overconsolidated kaolinites on their undrained strength and sensitivity characteristics. Chapter 6 examines the relative influence of differential osmotic stress and electrochemical stress on the consolidation behaviour of kaolinite specimens that are slurry consolidated in sodium chloride solutions. The osmotic efficiencies (á) of kaolinite were obtained using the Fritz-Marine Membrane Model. Chapter 7 summarizes the major conclusions of the thesis.

As a result of a growing number of Member States of the European Union the idea of unification and co-ordination of legal changes,including tax systems of each country, is growing stronger. The common consolidated corporate tax base (CCCTB) should establish unified rules for determining the tax base, and consequently this would eliminate double taxation, cross-border income, or tax evasion and suppression of tax competition among the states of the European Union. This work deals with the redistributive mechanism of the CCCTB, which would alocate the CCCTB to the group of the individual companies. Interim result of the discussion is to create a distribution threefactors formula consisting of variables - work, asset and sales. I applied the current conclusions of the European Commission to the Czech company Skoda Auto,a.s., whose parent company is in Germany.

The master's thesis deals with issues in financial statements' consolidation of ArcelorMittal Ostrava a.s. company. The thesis describes important terms and methods related to consolidated financial statements. Given theoretical background is utilized also in practical part, which focuses on a possible change of the consolidation method while assuming a share purchase. Afterwards, there are new consolidated financial statements proposed and impacts, how particular changes of the consolidation method affect financial situation of the concern.

The Diploma Thesis is focused on consolidated financial statements, which specifies propose of consolidation rules of chosen group of companies via the analysis of current status of group of companies joined by a capital. The Diploma Thesis contains the basic characteristics of consolidated financial statements, analysis of current status and proposal of consolidation rules for chosen group of companies. It concern the group of companies, which fulfil conditions for mandatory assembling of consolidated accounts, but are not assembling such consolidated accounts yet.

This master thesis deals with issues that are focused on the consolidated financial statemenst and the financial situation of the group of companies. The primary goal of the thesis is evaluate the financial situacion of selected group of companies on the basic of financial analysis. From analysis are suggests proposals improvements to the financial situation of the group including individual companies, that have some weaknesses which follow from analysis. The financial analysis is realize over the period 2013 – 2016.

The master thesis is focused on impact assessment of business share purchase in order to enlarge consolidation group to the concern economical situation. Prior to economical situation evaluation, overall situation of the original concern is thoroughly analysed, value of new subsidiary company is determined, the most suitable consolidation method is chosen and new consolidated financial statement is compiled.

The thesis analyses reasons and possible solutions of the tax base unification in European Union. It also analyses the theoretic dates of common tax base implementation with help of questionnaire examination, finally the thesis gives the proposal of enterprise tax base unification.

This thesis deals with the preparation of consolidated financial statements of the com-pany and the subsequent assessment of the performance of the consolidated group. The main part deal with scien-characterization methods consolidation, procedure for the pre-paration of consolidated financial statements and exclusion relations. Theoretical knowledge is then ap-forged to a specific preparation of the consolidated financial sta-tements of the company.