SammanfattningTitel: IFRS 13 - En dokumentstudie över implementeringens påverkan på delårsrapporter i fastighetsbranschenNivå: C-uppsats i ämnet företagsekonomiFörfattare: Johannes Fritzin och Pia Siewert SvenssonHandledare: Bengt BengtssonDatum: 2014-01-08Bakgrund: Det har länge diskuterats hur tillgångar ska värderas och redovisas och flera standarder har införts genom åren. I och med införandet av IAS 40 fick företagen möjlighet att värdera förvaltningsfastigheterna till verkligt värde. Kritik har dock riktats mot detta värderingssätt och förste januari 2013 infördes IFRS 13 som bland annat ställer krav på ökade upplysningar.Syfte: Vårt syfte är att studera och beskriva hur väl bolagen inom fastighetsbranschen, som är skyldiga att följa IFRS 13, lever upp till upplysningskraven i sina delårsrapporter vad det gäller värdering av förvaltningsfastigheter. Vi vill också belysa eventuella skillnader och likheter mellan företagens upplysningskvalité och vad dessa kan bero på. Därutöver tänker vi undersöka om implementeringen bidragit till mer information i företagens delårsrapporter. Metod: Studien är en dokumentstudie av delårsrapporter rörande företag i fastighetsbranschen.

Background: In 2001 the European Commission presented legislation to require use of IASB standards named IAS/IFRS for all listed parent companies within the EU no later than 2005, to improve an internal market for financial services within the EU. This harmonisation of the accounting regulations answers to the social development of today with land-frontiers easier to cross, increased demands on an open financial market and the companies searching for risk capital outside the boundaries of the own country. International comparisons within accounting have consequently become more of current interest and necessary. When the requirement to use the IASB standards only is intended for the group accounting the remaining question is according to which regulations the parent companies will set up their annual financial reports. In Statens Offentliga Utredningar 2003:71(Swedish Government Official Reports) the parent companies are suggested to be given an opportunity to apply IAS/IFRS also in the annual financial report.

This examination has been made in cooperation with Jernhusen which is an estate company owned by the government, with estates along the railways in Sweden. This assignment is to help Jernhusens business area Projektfastigheter with their experience feedback, which is to-day almost absent. Business area Projektfastigheter has the task of supporting Jernhusens three other business areas with skills and resources for the estate projects that Jernhusen runs. Jernhusen must become stronger with the collecting of experiences and as a business because of the liberalization of the railways, which leads to a more competitive market. A tool for this is successful experience feedback.The concept of experience feedback is to gain experience across a variety of cases, where individuals and/or groups can chose situations with relevant similarities and differences with current case.

In Europe, the central governments are the ones to coordinate the international standards and strategies regarding GPP; Green Public Procurement. However in Spain a GPP program was introduced late and only applied to the Central Government Institutions, (AGEA) (BOE nr. 027, 2008). These means that smaller administrations, such as, Autonomous Regions, Municipalities and Town Councils were not included in the program. The absence of a national program which excludes those governments made them introduce their own criteria for GPP, and the difference in criteria varies from one government to the other.

Optimization of soil tillage and crop rotation is important in many aspects, but particularly in maximizing profit margins. Since the economic outcome is usually decisive, it can be interesting to study different combinations of soil tillage systems and crop rotations in order to identify the maximum economic outcome. How a crop functions in a particular tillage system determines whether it is profitable to grow that crop. Different tillage systems affect the soil and its processes in different ways. Reduced tillage often works best on weak-structured heavy clays and on silty clays.

The Swedish building and property management sector are responsible for about 30 % of the total energy use. In order to take environmental consideration, different environmental assessment tools and standards are used. Miljo?byggnad, Svanen, FEBY12 and PHI are some of these. There has been increased interest to certify buildings and therefore it is of interest to evaluate the assessment of the energy field to see if relevant energy aspects are assessed.

In Europe, the central governments are the ones to coordinate the international standards and strategies regarding GPP; Green Public Procurement. However in Spain a GPP program was introduced late and only applied to the Central Government Institutions, (AGEA) (BOE nr. 027, 2008). These means that smaller administrations, such as, Autonomous Regions, Municipalities and Town Councils were not included in the program. The absence of a national program which excludes those governments made them introduce their own criteria for GPP, and the difference in criteria varies from one government to the other.

Sweden has distinct seasons with cold winter and temperatures down to minus 25 ?C andpleasant summers with temperatures above 20 ?C. During spring and autumn there could becomechallenges with precipitation. The diverse climate in Sweden affects many homeowners. For thepeople living in leisure boats and permanent housing boats the seasonal changes are clearlyimpacting their economy and the indoor climate.

Bakgrund/problemområde: Goodwill har under en lång tid varit underlag för en rad studier om hur företagen redovisar och ska redovisa goodwill. IFRS baserar värderingen av goodwill på att företagsledningarna ska göra subjektiva bedömningar i form av uppskattningar och antaganden. Detta uppmuntrar vissa företag till att välja tillvägagångssätt som ger ett önskvärt resultat hos företagsledningen. Goodwill speglar den framtida intjäningsförmågan hos det förvärvade företaget och relaterar därmed till värderingen av verksamheten som en helhet. Det finns indikationer på att den information som bankerna ger ut gällande framtida goodwillnedskrivningar är avgörande för intressenterna i deras bedömning om bankernas prestationer över tiden.

     Titel:Datum: 16/1-2009Ämne/kurs: Företagsekonomi, C-uppsats i redovisning, 15 pFörfattare: Hanna Ekdahl, Gabriel Oktay, Tigran ZacharjanHandledare: Ann Wetterlind DörnerBakgrund och problem: När banker lånar ut pengar tar de av de medel som kunder satt in på banken. För att skydda kunder måste banken ha en viss kapitaltäckning. På grund av behov av en mer anpassad riskkänslighet har nya kapitaltäckningsregler i form av Basel II tagits fram. Genom dessa regler samt ett internationellt anpassat regelverk vill vi undersöka hur banker värderar och hanterar sina lånefordringar.De frågeställningar som vi besvarar i uppsatsen är:? Hur värderar banker sina lånefordringar och hur hanteras de risker som en lånefordran för med sig?? Hur har Basel II bidragit till en bättre riskhantering av lånefordringar?? Är det skillnad nu när det råder lågkonjunktur?Syfte:Syftet med uppsatsen är att undersöka hur banker värderar och hanterar sina lånefordringar när Basel II har börjat gälla.

Many participants in the Swedish timber market procure raw material from private forest owners. They often also offer forest services to ensure reforestation after final felling. Selling silviculture services can be a part of creating a long term relationship with the landowner for future timber purchases. The Swedish Forest Agency monitors forest rejuvenation results in the entire country. In the latest survey (2006 - 2008) the proportion of approved regeneration area was 78%.

Risk, som kan definieras som möjligheten att något oönskat ska hända, är idag ett omdiskuterat ämne. Det har blivit allt viktigare att företag kommunicerar information om sina risker och hur de hanteras. Det har visat sig att banker är mycket utsatta för risk och att banksektorn är instabil. De finansiella risker som banker ofta är utsatta för är kreditrisk, marknadsrisk, likviditetsrisk och operativ risk. På senare tid, och framförallt till följd av den senaste finanskrisen, har det tillkommit flertalet standarder som reglerar för en mer detaljerad riskupplysning.

After been told that an ordinary winter service for our combine should cost more than 20000 SEK, not included spare parts, I decided to write this paper about today?s requirement of the workshop on a farm. I think that the lack of proper premises is the reason way not more of the ordinary machinery maintenance or upkeep is performed on the farm. When I did my literature survey I found that the Swedish environmental code, set by the Swedish law regulate how drain or sewer should be built. The environmental code however leaves a lot for your own interpretation. It might not be so bad but it must be very hard for the local environmental office to interpretation the regulations, since they are the ones that gives permission for the sewer in your workshop.

After been told that an ordinary winter service for our combine should cost more than 20000 SEK, not included spare parts, I decided to write this paper about today?s requirement of the workshop on a farm. I think that the lack of proper premises is the reason way not more of the ordinary machinery maintenance or upkeep is performed on the farm. When I did my literature survey I found that the Swedish environmental code, set by the Swedish law regulate how drain or sewer should be built. The environmental code however leaves a lot for your own interpretation. It might not be so bad but it must be very hard for the local environmental office to interpretation the regulations, since they are the ones that gives permission for the sewer in your workshop.

Europe has, since the economic crisis of 2007, gained increasing social segregation. The gap between rich and poor has increased and the large number of hidden statistics regarding people excluded from the labor market is greater than in many years. Social exclusion has thus taken a toll on community groups that already before the crisis had a hard time getting included. Groups such as young, elderly, immigrants and people with mental of physical disabilities. To curb this development, the European Commission have, since the 2004 directives, enabled public sector clients to, through procurement of goods, services and contracts, include measures that promote social consideration.Social consideration is a term that have been a part of Swedish procurement legislation since 2007, and was updated in 2010.