Datum: 2006-10-10 Nivå/utbildning: Kandidat uppsats Författare: Diana Joseph och Ander Sandström Handledare: Gösta Söderlund Titel: IAS/IFRS? Problem: Hur påverkas företag och dess intressenter av IAS/IFRS implementeringen och hur har deras föreberedelser fungerat? Syfte: Att få en djupare inblick i hur företagsintressenterna i form av revisorerna och analytiker har förberett sig inför IAS/IFRS införandet. Metod: En kvalitativ studie Resultat/slutsatser: Att respondenterna till stor utsträckning varit väl förberedda inför den nya standarderna och att de överlag är positivt inställda till en ökad jämförbarhet och harmonisering av redovisningsreglerna. Det finns dock vissa värderingsproblem av tillgångar som uppstår och där inte alla respondenter har samma åsikter om hur de kan lösas. Sökord: IAS/IFRS, Goodwill, redovisning, koncernredovisning, de nya standarderna, impairment test, intangible assets Omfång, sidor: 50 Antal ref/källor: 26

Thesis title: Insolvency of a managed person and the consequences for the corporate group This thesis deals with the bankruptcy of controlled affiliate and its legal consequences for operating of the whole corporate group in the Czech legal system. Firstly, it states the theoretical basis for the legal regulation of corporate groups and their basic elements - corporations. In relation to the regulation of corporate groups it points out the conflict between entity approach and enterprise approach, both addressing the corporate group differently with respect to corporate personality. It further provides a brief explanation on the nature of bankruptcy and defines it as an occasion where the ownership of the corporation does in fact fundamentally change. Secondly, it introduces some legal instruments of the company law and the law of the corporate groups governing both, the liability of controlling entity for its conduct in the management of the controlled affiliate and the duties of persons with certain functions or influence over the corporation in the so called twilight zone of insolvency. It is argued that the object of such provisions is to prevent the bankruptcy and to provide a remedy to creditors and shareholders in case of abuse of the corporate group structure by the controlling entity. This...

The objective and main aim of this Master´s Thesis is to analyze the working capital and its management in the company Siemens, s.r.o. as a member of concern Siemens and eventually to propose the appropriate arrangements to improve the procedures and reduce the shortcomings detected. Financial statements and annual reports are to be subject to horizontal and vertical analyses, as well as financial ratios. Furthermore, each separate component within the working capital will be reviewed; receivables, inventories, cash and current liabilities. In conclusion, the results of analyses will be explicated a possible influence on company´s or concern´s performance revealed.

No description available.

The aim of this diploma thesis is to optimize the concern in terms of taxes. Model situations should point to tax optimization by moving business to tax havens. Diploma thesis deals particularly different taxation of concern in tax havens. The result of the work will be a proposal and recommendations for the establishment of a company in a tax haven.

No description available.

Lately, whistleblower scandals have received more and more attention in the media. Whistleblowers who blow the whistle about internal misconduct and breaches in the workplace are often subject to retaliation that affects their finances, health, and reputation. Protection of whistleblowers against retaliation acts as a safeguard for freedom of expression and freedom and pluralism of the media. Retaliations can exist of early termination or cancellation of an employment or service contract, harassment, loss of income, coercion, business boycotting, or blacklisting. The protection of whistleblowers within the European Union (EU) has been fragmentary for a long time. Some member states have had a high level of protection and detailed legislation, but some member states have had a total absence of such legislation. Therefore, the EU decided to establish a directive, Directive (EU) 2019/1937 of the European Parliament and of the council of 23 October 2019 on the protection of persons who report breaches of Union law (the whistleblower directive or the directive) with common minimum standards for the protection of persons reporting of breaches of Union law. The purpose of the directive is to protect whistleblowers, facilitate the process when reporting and enhance the freedom of speech. Although, the directive has received criticism that the legislation regarding the internal channels that shall be used for reporting is mitigating the purpose of the directive. The directive contains an obligation in the articles 8.1-3 for legal entities in the private sector with at least 50 workers to establish channels and procedures for internal reporting. Article 8.6 stipulates that legal entities starting with 50 up to 249 workers are allowed to share certain resources regarding the internal reporting channels. The wording of the article gives no guidance on how the rules apply to a corporate group. Also, the directive does not contain any definition regarding the word legal entities and what it comprehends. The obscurity of the directive regarding sharing internal reporting channels for corporate groups has led to a debate within the union. Representatives from big corporate groups illustrate the possible inconveniences with the legislation if it does not allow corporate groups to share internal reporting channels. This has resulted in various implementations in the member states, where e.g., Sweden’s national implementation of the directive gives no opportunity for corporate groups to share internal reporting channels, compared to Denmark where corporate groups are allowed to share internal reporting channels. This thesis concludes that the directive shall be interpreted in a way that prohibits corporate groups to share internal reporting channels. The outcome of the interpretation that corporategroups cannot share internal reporting channels results in inter alia increased economic and administrative burden for legal entities, as well as a difficulty to be consistent with the whistleblowing procedure within the group. The fact that the whistleblower needs to report to the legal entity where the person is employed and not to a parent company also makes it easier for the whistleblowing department that receives and processes the reports to conjecture the identity of the whistleblower. Sweden’s interpretation of the directive regarding the internal reporting channels is therefore in line with the whistleblower directive, compared to Denmark where the legislator has opened to allow corporate groups to share internal reporting channels, even though the interpretation is not in accordance with the whistleblower directive.

<p><strong>Abstract </strong></p><p>The development towards an international accounting standard implies that Swedish groups of companies that are not quoted on the stock exchange can use a parent company perspective or an entity perspective while making their group accounting. The purpose of this study is to describe and explain the motives behind the groups of companies choice of perspective and to show how these motives agrees with the effect it has on the profit and loss account and on the balance sheet.</p><p>The study includes four fictitious groups of companies based on real groups of companies. Every group of companies includes 1-3 subsidiary companies, where at least one is owned by the parent company with 51-70 %. Some assumptions were made before the consolidation.</p><p>Relevant key numbers have been calculated according to both perspectives and then compared. A total of three semi structured interviews have been carried out two with representatives for the real groups of companies and one with a chartered accountant. The purpose was to clarify the motives that are behind the choice of perspective.</p><p>The conclusion is that the choice of perspective is not an active choice for the group of companies in the study, there are therefore no active motives. The entity perspective provides better results on two out of the three examined key numbers, but the difference is only marginal. The change of perspective is a problem in theory but not in reality.</p><p><em>Keywords: parent company perspective, entity perspective, key numbers, group accounting, group of companies </em></p>

Abstract The development towards an international accounting standard implies that Swedish groups of companies that are not quoted on the stock exchange can use a parent company perspective or an entity perspective while making their group accounting. The purpose of this study is to describe and explain the motives behind the groups of companies choice of perspective and to show how these motives agrees with the effect it has on the profit and loss account and on the balance sheet. The study includes four fictitious groups of companies based on real groups of companies. Every group of companies includes 1-3 subsidiary companies, where at least one is owned by the parent company with 51-70 %. Some assumptions were made before the consolidation. Relevant key numbers have been calculated according to both perspectives and then compared. A total of three semi structured interviews have been carried out two with representatives for the real groups of companies and one with a chartered accountant. The purpose was to clarify the motives that are behind the choice of perspective. The conclusion is that the choice of perspective is not an active choice for the group of companies in the study, there are therefore no active motives. The entity perspective provides better results on two out of the three examined key numbers, but the difference is only marginal. The change of perspective is a problem in theory but not in reality. Keywords: parent company perspective, entity perspective, key numbers, group accounting, group of companies

The master’s thesis aims to evaluate the existence of the financial synergistic effect concerning consolidating companies in the construction industry area. For this purpose three appropriate financial indicators, which are to be calculated separately for the parent company and the concern, will be proposed. The subsequent comparison of these values will enable us to determine if the positive financial synergistic effects were achieved in the researched area.