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Att vara...eller inte vara...en immateriell tillgång, det är frågan : - En studie om hur företag redovisar FoU och varför de gör såRainer, Anneli January 2010 (has links)
Bakgrund och problem: Det som fokuseras är bedömningen av vad som är utgifter för utveckling, om dessa ska aktiveras som en tillgång i balansräkningen eller kostnadsföras löpande, och vad som påverkar redovisningen. Syfte: Syftet med studien är att öka kunskapen om och förståelsen för hur företag redovisar utgifter för FoU. Ett delsyfte är att också förklara varför de redovisar som de gör. Ett annat delsyfte med studien är att undersöka om redovisningen och bedömningen av vad som är FoU påverkas av subjektivitet. Metod: För att uppfylla studiens syfte har en kvalitativ metod med fallstudier som huvudsaklig undersökningsdesign använts. Fyra intervjuer har genomförts, varav tre med för studien intressanta företag som har möjlighet att aktivera utgifter för utveckling i balansräkningen. För att få en kompletterande bild och ett annat perspektiv genomfördes även en intervju med en revisor. Empiri och slutsats: Den främsta orsaken till hur företagen i studien redovisar är vad standarden, IFRS, säger. Med en tillräcklig och övertygande argumentation, så är det ändå möjligt att göra företagsspecifika tolkningar och tillämpningar av principerna i IFRS. Detta genom att exempelvis tillämpa försiktighetsprincipen och väsentlighetsprincipen vid bedömningar av om FoU uppfyller kriterierna för aktivering i IAS 38. Endel företag som redovisar enligt IFRS tillämpar företagsspecifika väsentlighetskriterier för materialitetsgränser som anger ett lägsta belopp för utvecklingskostnader som kan aktiveras. Dessa undre gränser lämnar trots allt ett relativt stort utrymme att inte ta upp utvecklingsprojekt i balansräkningen utan istället kostnadsföra utgifter för utveckling om det är något som företaget önskar. Ingen av de intervjuade personerna i studien anser att språkliga hinder och bristande kommunikation mellan tekniker och ekonomer, har någon inverkan på bedömningen av vad som är utvecklingskostnader eller inte och för värderingen av FoU. / Background and problem: The focus lies on the decision and judgment of how to account for R & D in the entities, if it is an intangible asset or not. Aim: The aim with the study is to increase the knowledge of how entities account for R&D. One part of the aim is to also explain why they are doing it in that way. Another aim of the study is to explore if the accounting of the R&D is influenced by subjectivity. Method: A qualitative research method where case studies as the main design has been used. The empirical material has been collected through four interviews. Three of these interviews were made with persons in for the study interesting companies which had the possibility to capitalize development cost in the balance sheet. To have another picture and perspective on the situation one interview was made with an authorized public accountant. Result and conclusion: The foremost reason to how the entities in the study account for R&D is what the standard, IFRS, tells. It is possible to convince with argument to do company specific interpretations and applications of the principles in IFRS. For example this could be done thrue application of the principle of carefulness or of the principle of essential in the judgment and decision if the R&D fulfills the criteria for capitalizing, especially IAS 38, point 57 d. Some entities who account according to IFRS use company specific criterion of essential for materiality which state a lowest amount for development cost to be activated. These lower boundaries for materiality leave a relative big space to the entities not to activate development cost in the balance sheet if that is what the company wish. None of the interviewed persons in the study think that scarce communication between economist and engineers affect the judgment and decision of R&D and if the development cost is an intangible asset.
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Upplysning enligt IAS 36 : En kvantitativ fallstudie av två branscherLindholm, Linus, Claesson, Anders January 2011 (has links)
Background: Goodwill has been a hot and debated topic for a longer period of time. Researchers have debated how goodwill should be accounted for and have not come to a solution. In 2005 IFRS standards came which meant that goodwill no longer will be amortized according to plan, but to be put through a yearly impairment test. Problem: A number of disclosure requirements in the financial reports have been made in an effort to avoid companies to account for goodwill differently. Apparently there still is a problem of how companies account for goodwill and there are several studies in the subject. But no one has studied how it is between two different industries, which make this study interesting to execute. Purpose/questions: This study have the purpose to investigate how the industries day to day wares and health care regards the disclosure requirements for goodwill by the impairment tests. We also want to investigate if there are between the industries any differences to fulfill the requirements. How have the industries fulfilled the requirements in IAS 36 p.134 in 2005 to 2010? Are there any differences between the industries way of following these requirements? Theory: The theories overall used in this study are: IAS 36 p.134, the IASB conceptual framework and goodwill. Method: This study has used a quantitative research design since the focus of this study has been on annual accounts and the theories have then been applied on the empirical data. Following this a content analysis was executed on the text material which is in itself of quantitative nature. The research design that has been used is case study of a multiple case design in which the industries are the two chosen cases. Conclusion: The conclusion of the study are precisely like previous studies in that companies don’t follow the disclosure requirements to satisfaction and that there is room for improvement. However it must be said that there have been an improvement in most of the points in IAS 36 p.134. A certain difference between the industries has also emerged. / Bakgrund: Goodwill har varit ett hett och omdebatterat ämne under en längre tid. Forskare har diskuterat hur goodwill ska redovisas men har inte kommit fram till någon lösning. År 2005 kom IFRS standarder som innebar att goodwill ska genomgå en årlig nedskrivningsprövning istället för att skrivas av årligen. Problemformulering: För att det ska undvikas att företag redovisar och värderar goodwill olika har det bland annat uppkommit upplysningskrav, som ska lämnas i de finansiella rapporterna vid nedskrivningsprövningar. Uppenbarligen finns det fortfarande problem kring hur företag redovisar detta och det finns flera undersökningar som behandlar ämnesområdet. Dock har ingen tidigare undersökt hur det kan vara i två olika branscher, vilket gör att denna studie var intressant att genomföra. Syfte/frågeställningar: Syftet med denna uppsats är att undersöka hur företagen inom branscherna dagligvaror samt hälsovård förhåller sig till upplysningskraven för goodwill vid nedskrivningsprövningarna. Vidare vill vi undersöka om det finns några skillnader mellan branschernas sätt att uppfylla kraven. Hur har företagen i branscherna uppfyllt kraven kring goodwill mellan åren 2005-2010 som återfinns i IAS 36 punkt 134? Finns det några skillnader mellan branschernas sätt att följa dessa krav? Teori: De övergripande teorier som använts i denna undersökning är; IAS 36 p.134, IASB: s föreställningsram samt goodwill. Metod: I denna studie har ett det använts en kvantitativ forskningsstrategi då studien lagt fokus på årsredovisningar och att teorierna sedan har applicerats på empirisk data. Sedan genomfördes en innehållsanalys av textmaterialet vilket är en metod av kvantitativ art. Den forskningsdesign som använts är en fallstudie av flerfallsdesign med branscherna som fallen. Slutsats: Slutsatsen av denna undersökning är precis som tidigare forskning att företagen inte följer upplysningskraven fullt ut och att det därmed finns utrymme för förbättring. Dock ska det sägas att det skett en förbättring i de flesta av punkterna i IAS 36 punkt 134. Det har även framkommit att det finns en viss skillnad mellan branscherna.
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IFRS : Hur har de svenska företagen redovisat övergången?Aronsson, Daniel, Sittkoff, Robin January 2006 (has links)
<p>Background: The last few years a globalization of the capital market has occurred. This have led to that it is more important for the companies that their financial information can be compared with other companies in order to compete on same grounds. In order to fa-cilitate for the companies within EU to compete with other companies and in order to strive for an internal market EU decided that IFRS should be used by all listed companies within the union.</p><p>Problem: In 2006 the first financial reports according to IFRS will be published, and then it will be interesting to investigate how the companies have chosen to communicate the transition to its stakeholders. According to IFRS some information is compulsive but the companies have chosen to disclose voluntary information to a different degree.</p><p>Purpose: The purpose of this study is to describe to what extent the Swedish listed com-panies have reported the transition to IFRS in their consolidated financial statements.</p><p>Method: In this essay a quantitative method have been chosen in order to find general re-lations. The data collection is done with help of an evaluation model that have been devel-oped for this study. The data have been collected from the chosen companies’ annual re-ports.</p><p>Conclusion: The study shows that the amounts of information about the transition to IFRS within the company’s annual reports vary a lot. The result of the transition is also varying. The study shows a connection between the companies’ net sales and how much in-formation the companies publish in their annual reports. The study found no relation be-tween how the transition to IFRS affected the companies equity or the result and how much voluntary information that was disclosed.</p> / <p>Bakgrund: De senaste åren har en stark globalisering av kapitalmarknaden skett. Detta har lett till att det har blivit viktigare för företagen att deras finansiella information kan jämföras med andra företag för att konkurrera på samma grunder. För att underlätta för företagen inom EU att konkurrera med andra företag och för att fortsätta strävan efter en inre marknad har EU beslutat att IFRS skall tillämpas av alla börsnoterade företag inom unionen.</p><p>Problem: 2006 kommer de första årsredovisningarna enligt IFRS att publiceras, det är då intressant att undersöka hur företagen valt att kommunicera övergången till sina intressen-ter. I IFRS anges att en del information är tvingande men företagen har valt att I olika om-fattning ha med frivillig information.</p><p>Syfte: Att beskriva i vilken omfattning de svenska börsnoterade företagen har rapporterat övergången till IFRS i sin koncernredovisning.</p><p>Metod: I denna uppsats har en kvantitativ metod valts för att generella samband skall hit-tas. Datainsamlingen sker genom ett utvärderingsunderlag som utvecklats för denna studie. Data har samlats in från de utvalda företagens årsredovisningar.</p><p>Slutsats: Undersökningen visar att mängden information om övergången till IFRS i företagens årsredovisning varierar kraftigt. Även resultatet är varierande. Det finns ett samband mellan företagens omsättning och hur mycket information företagen publicerar I sina års-redovisningar. Det finns dock inget samband mellan hur övergången till IFRS påverkat eget kapital eller resultat och mängden information.</p>
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IFRS : merarbete för företagen?Wennerholm, Caroline, Larsson, Marie, Celik, Jakob January 2005 (has links)
<p>Introduktion: Från och med januari 2005 ska alla noterade moderbolag inom EU ha anpassat sig till den internationella redovisningsstandarden, IFRS. Syftet med IFRS är att med hjälp av internationella regler skapa en enhetlig, integrerad och mer effektiv europeisk kapitalmarknad. I och med övergången till IFRS är EU nu världens största region med gemensamma redovisningsprinciper. Syftet med studien är att identifiera och klarlägga om merarbete har uppkommit för svenska noterade företag i och med anpassningen till de nya IFRS-standarderna samt att ge en generell bild av posten IAS 19, Ersättningar till anställda.</p><p>Metod: För att uppnå syftet med vår studie har vi valt att använda oss av en kvalitativ inriktning i form av intervjuer. De fyra företagen som intervjuats finns i Jönköpingsregionen.</p><p>Teoretisk referensram: Teorin presenteras i tre större avsnitt; harmonisering, IFRS samt IAS 19. Det ges även en bakgrund till internationell samt nationell redovisning.</p><p>Slutsats: Studiens slutsatser är bland annat att en harmonisering av redovisningsstandarder inte har inneburit så många fördelar som litteraturen har påvisat. Vidare har IFRS inneburit en utökad upplysningsplikt som har resulterat i merarbete för företagen. Slutligen har IAS 19 inneburit merarbete för företag som använder sig av förmånsbestämda pensionsplaner.</p> / <p>Introduction: From January 2005 all listed companies within the EU are required to adapt to the new international accounting standards, IFRS. The aim of IFRS is to create a uniform, integrated and a more efficient European capital market. Due to the transition to IFRS the EU is now the world’s largest region with common accounting standards. The aim of this thesis is to identify and explain if additional work has arisen for the listed Swedish companies due to the new IFRS standards. Further, this thesis also includes a general description of a specific standard, IAS 19 Employee Benefits.</p><p>Methodology: In order to achieve the purpose of our study, we have chosen to apply a qualitative approach. Four companies in the region of Jönköping were chosen and interviewed.</p><p>Frame of reference: The frame of reference is divided into three sections; harmonization, IFRS and IAS 19. The theory also includes a background to international as well as domestic accounting. </p><p>Conclusion: The conclusions that can be drawn from this study are for example that a harmonization of the accounting principles have not contributed to all benefits mentioned in the literature. Furthermore, IFRS denotes additional work for the companies. Finally IAS 19 also includes additional work for the companies using define benefit plan.</p>
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Den outforskade parten i ett leasingavtal : En studie om hur leasegivare påverkas ifall en ny redovisningsstandard förleasing införs / The unexplored part of leasing : A study on how lessors will be affected if a new accounting standard for leases is adoptedHellblom-Björn, Fredrik, Håkansson, Daniel January 2014 (has links)
Titel Den outforskade parten i ett leasingavtal – En studie om hur leasegivande företag kommer att påverkas ifall en ny redovisningsstandard för leasing införs Författare Fredrik Hellblom-Björn och Daniel Håkansson Handledare Rolf Rundfelt Introduktion IASB har under lång tid diskuterat behovet av en ny redovisningsstandard för leasing. Förslagen har mottagit mycket kritik, då många anser att de inte förbättrar redovisningen. Trots den stora kritiken på förslagen till leasegivares redovisning, har väldigt få studier genomförts på leasegivare. Syfte Syftet med studien är att undersöka hur leasegivande företag kommer att påverkas om en ny redovisningsstandard för leasing införs. Metod Studiens induktiva ansats innebär att insamlad empiri har bildat grund för de slutsatser som dras. Undersökningens design har följt en Små-N-studie, vilket innebär att ett mindre antal kvalitativa intervjuer har utförts. Intervjuerna har genomförts med redovisningsexperter,leasegivarrepresentanter och en analytiker. Slutsats Studien visar att en ny redovisningsstandard för leasingkommer att påverka leasegivare på flera olika sätt. Till följd av ökade krav på upplysningar, samt en mer komplexredovisning, kommer leasegivare påverkas negativt kostnadsmässigt. Främst sker detta via högre administrativa kostnader och betydande implementeringskostnader.Leasegivarna riskerar även att påverkas negativt av en minskad efterfrågan av leasing som finansieringslösning, tillföljd av en mer komplex redovisning för leasetagarna. / Title The unexplored part of a lease – A study on how lessors will be affected if a new accounting standard for leases is adopted Authors Fredrik Hellblom-Björn och Daniel Håkansson Supervisor Rolf Rundfelt Introduction The IASB has for a long time discussed the need for a new accounting standard for leases. The proposed standards havemet a lot of criticism, since many find they don’t enhance the accounting. In spite of the criticism of lessor accounting,very few studies have been conducted on lessors. Aim The purpose of this study is to explore how lessors will beaffected if a new accounting standard for leases is adopted. Method The inductive approach of the study means that the gathered empirical material forms the basis for the made conclusions.The design of the study is a small-N study, which means that a small number of interviews have been conducted. The interviews were held with accounting experts, lessors and afinancial analyst. Conclusion The study shows that a new accounting standard for leases will affect lessors in several ways. A consequence of increased mandatory disclosure and a more complex accounting will affect the lessors costs negatively. The costs will primarily increase through higher administrative burden and implementation costs. The lessors also risk being affected negatively by a decreased demand for leasing as financing solution as a consequence of more complex lessee accounting.
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The accountancy implications of commodity derivatives in the agricultural sector / Susanna Levina MiddelbergMiddelberg, Susanna Levina January 2011 (has links)
Food security is a global topic of discussion and agricultural sectors play a vital role in the provision thereof. In South Africa the agribusinesses are some of the key players in providing financing, risk management and market advisory services to producers. Since the deregulation of the grain industry during 1996, many of these agribusinesses have converted their business form from cooperative to company and therefore adhere to International Financial Reporting Standards (IFRS). These agribusinesses trade commodity derivatives on the South African Futures Exchange (SAFEX) to hedge themselves and their producers against commodity price risk. Globally there has been a tremendous increase in the use of derivatives and other financial instruments and with the emergence of these new and more complex financial instruments, accounting regulations had to follow these developments. The applicable accounting practices at the time were considered as being insufficient and being applied inconsistently. The major global standard setters namely IASB and FASB separately tried to develop adequate standards to address the accounting treatment of these products. The IASB developed International Accounting Standard (IAS) 39 dealing with the recognition and measurement of financial instruments, while the FASB issued Financial Accounting Standard (FAS) 133. These two standard setters have signed the Norwalk Agreement committing to plans to converge the IFRS and US accounting standards.
This study focused on the application of IAS 39, with reference to commodity derivatives, with the main research objective being to investigate the accountancy implications of commodity derivatives in the South African agricultural sector. Furthermore it also serves to establish a standard methodology for the interpretation of IAS 39 and to serve as a benchmark and best practise for South African agribusinesses and commodity processors. For this purpose seven case studies were investigated by utilising a developed questionnaire, an illustrative flow diagram of IAS 39 and recorded structured interviews with the respondents. The accounting treatment of commodity derivatives was investigated by utilising nine transaction types which are typically found when producers sell grain to an agribusiness or a processor purchases grain from an agribusiness. The seven case studies were identified by utilising convenience sampling (unrestricted non–probability sampling). A literature review and empirical study were conducted.
The findings on the accounting treatment of commodity derivatives were communicated thematically. The main findings were discussed during interviews with representatives of the technical departments of three of the Big Four audit firms in South Africa. A discussion of similar studies performed globally was performed.
The recommendations following from this research study include that entities carrying “own use” inventory and applying hedge accounting can elect to apply the base adjustment consistently as part of their accounting policy on the valuation of inventory. Entities holding grain inventory for trading purposes should, based on industry practice, fair value such inventory. Various recommendations regarding the classification of a supply contract with a producer (as defined in a pre–season fixed price contract) depending on whether an entity applies hedge accounting or not, were made. Recommendations regarding the determination of fair value include that, based on industry practice and guidance by IAS 39, the SAFEX–based price should be utilised to fair value derivatives and to fair value inventory held by commodity–broker traders. The fair value movement on the option contracts taken out on behalf of the producer by an agribusiness should be transferred to the relevant producer's loan account. The recommendations concluded with a recommendation that entities should proactively consider and plan the impact of the replacement of IAS 39 on current business practices.
Areas for further research could include investigating the accounting treatment of commodity derivatives of the newly issued accounting standards on financial instruments by IASB and the impact of these new standards on the business practices of entities. / Thesis (Ph.D. (Management Accountancy))--North-West University, Potchefstroom Campus, 2011.
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The accountancy implications of commodity derivatives in the agricultural sector / Susanna Levina MiddelbergMiddelberg, Susanna Levina January 2011 (has links)
Food security is a global topic of discussion and agricultural sectors play a vital role in the provision thereof. In South Africa the agribusinesses are some of the key players in providing financing, risk management and market advisory services to producers. Since the deregulation of the grain industry during 1996, many of these agribusinesses have converted their business form from cooperative to company and therefore adhere to International Financial Reporting Standards (IFRS). These agribusinesses trade commodity derivatives on the South African Futures Exchange (SAFEX) to hedge themselves and their producers against commodity price risk. Globally there has been a tremendous increase in the use of derivatives and other financial instruments and with the emergence of these new and more complex financial instruments, accounting regulations had to follow these developments. The applicable accounting practices at the time were considered as being insufficient and being applied inconsistently. The major global standard setters namely IASB and FASB separately tried to develop adequate standards to address the accounting treatment of these products. The IASB developed International Accounting Standard (IAS) 39 dealing with the recognition and measurement of financial instruments, while the FASB issued Financial Accounting Standard (FAS) 133. These two standard setters have signed the Norwalk Agreement committing to plans to converge the IFRS and US accounting standards.
This study focused on the application of IAS 39, with reference to commodity derivatives, with the main research objective being to investigate the accountancy implications of commodity derivatives in the South African agricultural sector. Furthermore it also serves to establish a standard methodology for the interpretation of IAS 39 and to serve as a benchmark and best practise for South African agribusinesses and commodity processors. For this purpose seven case studies were investigated by utilising a developed questionnaire, an illustrative flow diagram of IAS 39 and recorded structured interviews with the respondents. The accounting treatment of commodity derivatives was investigated by utilising nine transaction types which are typically found when producers sell grain to an agribusiness or a processor purchases grain from an agribusiness. The seven case studies were identified by utilising convenience sampling (unrestricted non–probability sampling). A literature review and empirical study were conducted.
The findings on the accounting treatment of commodity derivatives were communicated thematically. The main findings were discussed during interviews with representatives of the technical departments of three of the Big Four audit firms in South Africa. A discussion of similar studies performed globally was performed.
The recommendations following from this research study include that entities carrying “own use” inventory and applying hedge accounting can elect to apply the base adjustment consistently as part of their accounting policy on the valuation of inventory. Entities holding grain inventory for trading purposes should, based on industry practice, fair value such inventory. Various recommendations regarding the classification of a supply contract with a producer (as defined in a pre–season fixed price contract) depending on whether an entity applies hedge accounting or not, were made. Recommendations regarding the determination of fair value include that, based on industry practice and guidance by IAS 39, the SAFEX–based price should be utilised to fair value derivatives and to fair value inventory held by commodity–broker traders. The fair value movement on the option contracts taken out on behalf of the producer by an agribusiness should be transferred to the relevant producer's loan account. The recommendations concluded with a recommendation that entities should proactively consider and plan the impact of the replacement of IAS 39 on current business practices.
Areas for further research could include investigating the accounting treatment of commodity derivatives of the newly issued accounting standards on financial instruments by IASB and the impact of these new standards on the business practices of entities. / Thesis (Ph.D. (Management Accountancy))--North-West University, Potchefstroom Campus, 2011.
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Transportsektorns övergång till IFRS 16 : En kvantitativ studie om effekterna av den nya leasingstandarden på europeiska transportföretags finansiella rapporterIzgi, Leon, Salloum, Simon January 2020 (has links)
Bakgrund och problemdiskussion: leasetagare har haft starka incitament till att undvika redovisning av leasingavtal i balansräkningen, vilket medfört mycket kritik åt gamla leasingstandarden IAS 17. Den nya leasingstandarden IFRS 16 har sedan 1 januari 2019 ersatt IAS 17, och innebär att alla leasingavtal numera måste redovisas i balansräkningen. IFRS 16 medför väsentliga förändringar för företag som inte redovisat leasingavtal av betydande värden i balansräkningen. Transportsektorn har prognostiserats vara en sektor där effekterna väntas slå till som hårdast i mån av dess leasingintensitet. Syfte: Studiens syfte är att undersöka vilken påverkan tillämpningen av IFRS 16 har haft på Europeiska transportföretags finansiella ställning. Studien kommer att undersöka de effekter som uppstått genom att beräkna förändringen av relevanta nyckeltal sedan implementeringen av IFRS 16 inom transportsektorn och dess delsektorer (sjöfart, flyg, väg- och järnväg samt transportlogistik). Forskningsfrågor: Hur påverkas nyckeltalen soliditet, skuldsättningsgrad, EBITDA, ROA samt ROE i europeiska transportföretags finansiella rapporter? Hur skiljer sig påverkan inom transportsektorns olika delsektorer? Forskningsmetod: Uppsatsen använder sig av en kvantitativ forskningsansats där en analysering av relevant information och data används för att besvara forskningsfrågorna. Relevant information och data är handplockade från kvartalsrapporter över företag som har tillämpat IFRS 16. Uppsatsen avgränsas till ett urval av företag verksamma inom den europeiska transportsektorn. Studien omfattar transportföretag etablerade i länderna Sverige, Danmark, Norge, Tyskland samt Storbritannien. Vidare avgränsas studien till att studera nyckeltalen soliditet, skuldsättningsgrad, EBITDA, ROA samt ROE. Resultat och slutsats: Väsentliga förändringar har uppstått som en konsekvens av IFRS 16. Transportsektorns soliditet, skuldsättningsgrad samt EBITDA påverkades väsentligt, medan ROA samt ROE påverkades i betydligt mindre utsträckning. Den delsektor som påverkats av störst grad är flygsektorn där förändringen av skuldsättningsgrad, ROA och ROA var i störst utsträckning. Väg- och järnvägsektorn samt transportlogistiksektorn har fått utstå störst förändring av soliditet respektive EBITDA. Sjöfartssektorn har påverkats i betydligt mindre utsträckning då majoriteten av nyckeltalen visat sig vara nästintill oföränderliga till följd av IFRS 16. / Background and problemdiscussion: Lessee-tenants have had strong incentives to avoid disclosing leasing contracts in the balance sheet, which has led to much criticism of the old leasingstandard IAS 17. The new leasingstandard IFRS 16 has since 1 January 2019 replaced IAS 17, and means that all leasing contracts must now be reported in the balance sheet. IFRS 16 entails significant changes for companies that have not reported leasing agreements of significant values in the balance sheet. The transport sector has been forecast to be a sector where the effects are expected to hit hardest in terms of its leasing intensity. Purpose: The purpose of the study is to examine the impact of the application of IFRS 16 on the financial position of European transport companies. The study will examine the effects that have arisen by calculating the change in relevant key figures since the implementation of IFRS 16 in the transport sector and its sub-sectors (shipping, aviation, road- and rail, and transportlogistics). Research questions: How are the key ratios equity ratio, debt ratio, EBITDA, ROA and ROE affected in European transport companies' financial reports? How does the impact differ in the different sub-sectors of the transport sector? Research method: The thesis uses a quantitative research approach where an analysis of relevant information and data is used to answer the research questions. Relevant information and data are hand-picked from quarterly reports on companies that have applied IFRS 16. The thesis is limited to a selection of companies operating in the European transport sector. The study covers transport companies established in the countries Sweden, Denmark, Norway, Germany and the United Kingdom. Furthermore, the study is limited to studying the key ratios equity ratio, debt ratio, EBITDA, ROA and ROE. Results and conclusion: Significant changes have arisen as a consequence of IFRS 16. The transport sector's equity ratio, debt ratio and EBITDA were significantly affected, while ROA and ROE were affected to a much lesser extent. The sub-sector that was most affected was the aviation sector, where the change in debt ratio, ROA and ROA was at the largest extent. The road- and rail sector and the transportlogistics sector have had to endure the largest change in equity ratio respectively EBITDA. The shipping sector has been affected to a much lesser extent as the majority of key figures have been shown to be almost unchanged as a result of IFRS 16.
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Oceňování v podmínkách českých účetních předpisů a IFRS na příkladu konkrétní účetní jednotky. / Assessing in the terms of the czech accounting standards and IFRS - example some accounting entity.VACKOVÁ, Lenka January 2013 (has links)
The aim of this work is to analyse the methods of valuation in accounting in accordance with Czech Accounting Legislation and International Financial Reporting Standards. This thesis compares different approaches on the example of the specific accounting entity. The company is called E.ON Czech Republic, s. r. o. The theoretical part of the thesis describes accounting systems and defines some of the international standards. The practical part of the thesis characterizes the accounting entity and describes the found differences. The next point is the subsequent comparison and evaluation.
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Vykazování dlouhodobých hmotných aktiv podle IFRS a českých účetních předpisů / Presentation of non-current tangible assets in IFRS and Czech accounting regulationsMotisová, Eliška January 2011 (has links)
This diploma thesis deals with the reporting of non-current tangible assets in accordance with International Financial Reporting Standards and according to Czech accounting regulations. In the part devoted to IFRS is a detailed description of the approach the reporting of non-current tangible assets according to the standards: IAS 16, IAS 41, IFRS 5 and IAS 36. In the section devoted to Czech accounting regulations is the most valuable part comparison of the reporting in accordance Czech regulation and the reporting of non-current tangible assets in IFRS. The last part of this diploma thesis is the practical part, which deals with the analysis of selected company financial statements.
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