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.

集團財務資訊的編制在企業資源規劃系統的協助下，產生的速度已較以往大為增快許多，然而，先不論相關系統的訓練、導入、維護及更新成本，目前的財務資訊仍舊需要多次的輸入、分發及反覆檢覈，這些步驟尚停在人工編製的階段。 XBRL（可延伸企業報告語言，eXtensible Business Reporting Language）的發展，使企業打破傳統財報的表單形式，它利用電腦可讀的標籤語言減少大量的傳統人力編製流程。後來更發展了財務報告的分類標準（以下簡稱XBRL FR），用來表達財務報表合計性的資訊，但這些處理過的加總數字，無法再還原為原始資料，故對於各國會計準則無法自動轉換，對於跨國公司的合併財務資訊依舊費時費力。 本研究首先依據國際會計準則委員會、臺灣、中國及美國官方所制定的XBRL FR進行分析及比較，建立一個新的XBRL FR，稱為NCCU XBRL FR，蒐集一般行業編制集團財務資訊之必要明細科目（僅包含所有流動資產和流動負債）。接者透過「對應標籤(mapping tags)」的技術，設計一邏輯規則庫，內建四種NCCU XBRL FR分別對應四地XBRL FR之「XBRL計算連結庫(XBRL Calculation Linkbase)」，即可自動轉換NCCU XBRL FR和四地XBRL FR的資訊。最後利用四地之原本XBRL FR計算連結庫，計算編製合併報表資訊前的個別報表資訊。 本研究提出多國準則探討及XBRL FR對應的方法，設計問卷並執行國內四大事務所之專家訪談，發現各國財務報表準則仍然受到會計專業的主觀判斷而分歧，未來全球財報共通的目標，還有很長的一段路要走。 / Because of the support of Enterprise Resource Planning system, business groups speed up their financial reporting preparation. Leaving aside the system cost of training, implemention, maintenance and update, its financial information still requires multiple inputs and distributions currently, and needs to repeatedly check their validity. These steps still remain at manual labor. XBRL (eXtensible Business Reporting Language) helps business to break the form of traditional financial reporting. It has machine-readable label tags, and it can reduce lots of traditional manual process. Financial Reporting Taxonomies (hereinafter referred to as XBRL FR) now are used to express the information of the total amount in financial statements. Because processed numbers can not revert to the original data, accounting principles adopted by nations around the world cannot switch amid different principles. Therefore consolidations of financial information still cost multinationals a lot of resources. In this study, based on analysis and comparison of International Accounting Standards Board, Taiwan, China and the United States official XBRL FR, we established a new XBRL FR, called NCCU XBRL FR, which is used to collect general commercial and industrial financial information (including only current assets and current liabilities). Then, we use mapping tags technology to design some logic rule database, which has four built-in XBRL Calculation Linkbases corresponding to four XBRL FRs. The logic rule database can automatically convert NCCU XBRL FR to four XBRL FRs. Ultimately, the original four XBRL FR Calculation Linkbases can compute individual financial statements before preparation of consolidated information. In this study, we proposed a method of multinational accounting standard discussion and XBRL FR mapping. We designed the questionnaire and conduct in-depth interviews to the experts of Big 4 audit firms. Then we found that there are differences in subjective judgments of multinational accounting standard. In the future, there will be a long way to go if we have the goal of common global financial reporting.