Hanteringen av immateriella tillgångar och goodwill : En rättvisande bild av företags finansiella rapporter?

Hur goodwill och immateriella tillgångar ska redovisas har länge varit ett omdiskuterat ämne. Sedan 2005 ska de noterade företagen inom EU använda sig av IFRS som utges av IASB. Anledningen till detta är att standardsättarna vill öka harmoniseringen av redovisningen. Ett av huvudsyftena med införandet av IFRS 3 – Rörelseförvärv var att en större andel immateriella tillgångar skulle identifieras vid ett rörelseförvärv och därmed skulle goodwill minska i företags balansräkningar och ge en mer rättvisande bild av företags finansiella rapporter. Sedan 2005 ska goodwill skrivas ner istället för att årligen avskrivas vilket standardsättarna menade skulle ge en mer rättvisande bild av goodwillvärdet. Detta innebär att goodwill ska nedskrivningstestas regelbundet och hur detta går till beskrivs i IAS 36 – Nedskrivningar. Det finns viss kritik mot att beräkningen av återvinningsvärdet av goodwill är för subjektiv och innehåller för många bedömningar. Tidigare forskning visar på att det råder delade meningar om huruvida syftet med IFRS 3 och IAS 36 har uppnåtts.   Vi har i vår studie intervjuat sex revisorer för att undersöka vilka konsekvenser de uppfattar att införandet av IFRS 3 och revideringen av IAS 36 har fått på redovisningen av immateriella tillgångar och goodwill, samt om dessa standarder har gett en mer rättvisande bild av företags finansiella rapporter. Anledningen till att vi valde att intervjua revisorer är för att de på ett objektivt sätt ska granska de finansiella rapporterna och säkerställa informationsgivningen för intressenter och har därmed en viktig roll i denna process.   Vår studie visar att revisorerna har olika åsikter om införandet av IFRS 3 och IAS 36; vissa upplever det som positivt medan andra menar att det var bättre förr. En del av revisorerna upplever att de nya standarderna är för detaljerade och för komplicerade för användarna, andra tycker att det är bra att det finns utrymme för tolkningar och egna bedömningar. Alla revisorer är dock överens om att nedskrivningstesterna av goodwill är en av de största skillnaderna och att subjektiviteten som har uppstått till följd av nedskrivningstesten är ett problem.  Trots att revisorerna har meningsskiljaktigheter rörande olika delar i standarderna så är alla av uppfattningen att införandet av IFRS 3 och IAS 36 inte har gett en mer rättvisande bild av immateriella tillgångar och goodwill och därmed inte heller företags finansiella rapporter.   Vi tolkar resultaten av vår studie som att IASB har en lång väg kvar att gå för att få en mer rättvisande bild av dessa tillgångar

Municipal Energy Planning : Scope and Method Development

Swedish municipalities are required to produce a municipal energy plan for their energy supply and use. Whether energy planning is suitable to manage local energy systems, however, is subject to debate. This thesis maps municipal energy planning: the scopes of energy plans and whether goals stated in energy plans are fulfilled. It also presents a pilot project with the implementation of an energy planning process where four different decision-making tools were applied: a Citizen’s panel, scenario techniques and quantitative and qualitative environmental assessments. The results from the mapping of energy planning and the experiences from the pilot project are then the bases for a discussion about the effectiveness of energy planning. The thesis is based on six papers; five scientific papers and one working paper. The first three papers contribute to mapping municipal energy planning in terms of expressed volition (goals, measures and strategies in the energy plans), whether goals are fulfilled and the extent of environmental analyses and assessments in the plans. The three subsequent papers present the implementation and evaluations of the energy planning process in the pilot project. The scopes of the studied energy plans have varied over time and have been adaptive to external factors such as contemporary energy policies and international trends. Environmental analyses and assessments were more commonly occurring in the energy plans adopted between 2006 and 2008 compared to those adopted between 1995 and 1998. The environmental analyses and assessments were however less comprehensive in the newer energy plans. Most positive development, in terms of fulfilled goals, took place for issues within the power of the local authority, for example district heating expansion and energy efficiency measures in public buildings. Experiences from the pilot project showed that decision-making tools can contribute to a broader scope of energy planning, more comprehensive environmental assessments and legitimacy. Based on the research findings possibilities for more effective energy planning are discussed. Effectiveness is discussed in terms of scope and legitimacy and how a broad scope and legitimacy are affected by the use of decision-making tools. It is concluded that energy planning has potential for being an effective tool for strategic energy work at the local level. The use of decision-making tools can also contribute to learning as well as legitimacy to energy planning

Plan and Reality : Municipal Energy Plans and Development of Local Energy Systems

Enligt lagen om kommunal energiplanering ska varje svensk kommun ha en energiplan för tillförsel för tillförsel och användning av energi. Huruvida energiplanering är ett bra sätt att styra det kommunala energisystemet är dock omdebatterat. Denna avhandling studerar innehåll i, och implementering av, ett antal svenska kommunala energiplaner. Energiplanernas effektivitet studeras på två nivåer: uppfyllelse av mål och visioner i planerna, samt hur detta bidrar till att uppfylla de nationella energipolitiska målen. Forskningen baseras på tre studier: en studie av innehållet i tolv energiplaner från Östergötland, en studie av mål och visioner i sju energiplaner och hur energisystem utvecklats efter energiplanerna antagits, samt en fallstudie av Kungälvs kommun där mål och måluppfyllelse studerats mer utförligt. Innehåll och målformuleringar i energiplanerna har analyserats med avseende på miljö, effektiv energianvändning och systemnivå. Mål och måluppfyllelse har även analyserats med avseende på aktörer. Resultaten visar på att de studerade energiplanerna har smal systemsyn och att de miljöanalyser som finns i planerna är undermåliga. Energiplaneringen har varit effektiv till viss del. Bäst måluppfyllelse har kommunerna när det gäller mål på en relativt låg systemnivå och när det är kommunen själv som äger frågan, exempelvis fjärrvärmeutbyggnad och energieffektivisering av kommunens lokaler. När det gäller utvecklingens bidrag till de nationella energipolitiska målen är resultaten varierande: användning av biobränslen har ökat avsevärt, medan självförsörjningsgraden på el bara ökat något. Bäst är utvecklingen när det gäller minskade koldioxidutsläpp. Baserat på bristerna som upptäckts i de studerade energiplanerna och dess implementering förs en diskussion kring möjligheter att öka energiplaneringens effektivitet och vidga systemsynen. Förbättringar som diskuteras är att stärka kopplingen till fysisk planering, och att inkludera medborgarmedverkan och miljöbedömningar. Om kopplingen till energifrågor stärks i översiktlig planering och om även privata aktörer kommer till tals under planeringsprocessen, skulle detta kunna underlätta implementering av energiplanerna. Miljöbedömningar i sin tur kan bidra med en vidare systemsyn om mer relevanta mål i planerna. Slutligen föreslås att ramverket för miljöbedömning av planer och program (2001/42/EC) kan användas vid energiplanering eftersom det framhåller vikten av breda analyser, samråd med privata aktörer och miljöbedömningar.Swedish municipalities are required to produce a municipal energy plan for energy supply and use. Whether energy planning is suitable to manage local energy systems, however, is subject to debate. This thesis explores municipal energy planning and development of local energy systems after energy plans were adopted to examine whether energy planning is effective. The effectiveness of energy planning is studied on two levels: in terms of whether goals in energy plans were implemented, and whether energy planning contributes to fulfilling national energy policy goals. The research is based on three studies. In the first, the scope of twelve municipal energy plans from a Swedish region was assessed. In the second study, goals and visions in seven energy plans were analysed and compared to the development of the local energy systems. The third case involved Kungälv municipality, where the implementation of goals in its energy plan was studied more thoroughly. Scopes and goals in the energy plans were analysed from three perspectives: the environment, energy efficiency and the systems level. Goals and development were also analysed from an actor’s perspective. The results show that the scopes of the studied energy plans have narrow systems boundaries, and that the environmental analyses presented in the plans are very basic. Energy planning was found to have been fairly effective in terms of fulfilment of goals in energy plans. Most positive developments are for goals on a relatively low systems level when the local authority owns the issue, for example district heating expansion and energy efficiency measures in public buildings. When it comes to contributing to national energy policy goals, results vary; use of biomass has increased, but selfsufficiency in electricity supply has increased only slightly. The most favourable development when it comes to energy-related emissions is the reduction of carbon dioxide. Based on shortcomings identified in the studied energy plans and implementation, possibilities to increase the effectiveness and widen the scope of energy planning are discussed. Improvements are discussed in terms of urban planning as well as participative planning, and with respect to the environmental assessment of plans. If energy issues are included in urban planning and a participatory planning approach is used, this could facilitate the implementation of energy plans. Including environmental assessment could facilitate wide scopes and more relevant goals. It is also proposed that the EU framework for environmental assessment of plans and programmes (2001/42/EC) can be used for energy planning, since it includes a comprehensive approach, public participation, and environmental assessment

Energy planning with decision-making tools : Experiences from an energy-planning project

This article presents the evaluation of a pilot project where four decision-making tools are applied in a municipal energy planning process in a Swedish municipality. The tested tools are a citizens’ panel, a combination of external scenarios and backcasting, and life cycle assessment and qualitative checklists for environmental assessment. The presented results are based on two focus group discussions with the participants from the project: one with the municipal workgroup and one with the researchers that were responsible for the application of the decision-making tools. The results show that energy planning is a process of learning and dialogue, and workshop methodology was found to be favourable for open dialogue. This test also shows that public involvement can contribute substantially to the visionary work and suggestions of actions and strategies. Another conclusion is that energy planning needs to be iterative, even in the scoping. This test also shows that there is a need for simplified tools that include environmental assessment and broad system boundaries in local energy planning.In the list of papers is the title of the article: Energy Planning with Novel Planning Tools - Experiences from an Energy Planning Project This is an electronic version of an article published in: Jenny Stenlund Nilsson Ivner, Energy planning with decision-making tools: Experiences from an energy-planning project, 2009, Local Environment, (14), 9, 833-850. Local Environment is available online at informaworldTM: http://dx.doi.org/10.1080/13549830903160613 Copyright: Taylor &amp; Francis http://www.tandf.co.uk/journals/default.asp</p

The scope of municipal energy plans in a Swedish region : A review of energy and environmental issues in the plans

Swedish legislation requires municipalities to produce an energy plan. Each municipal government is required to prepare and maintain a plan for the supply, distribution, and use of energy. Legislation also requires an assessment of the environmental impacts of any activities before implementation. Whether municipal energy plans have contributed to or preferably controlled the development of local energy systems has been a subject for debate. In the research project "Strategic Environmental Assessment of Local Energy Systems", financed by the Swedish Energy Agency, the municipal energy plan as a tool for developing local energy systems is studied. In this study, twelve municipal energy plans from Östergötland County in southern Sweden have been analysed. Different kinds of municipalities are represented in this county. The analysis has been based on a number of questions in different categories assessing energy system characteristics, environmental impact assessment and aims, the planning process, and goals for the plans. This report reviews the contents of all the energy plans in this first study.  Strategisk miljöbedömning av lokala energisyste

The scope of municipal energy plans in a Swedish region : A review of energy and environmental issues in the plans

Swedish legislation requires municipalities to produce an energy plan. Each municipal government is required to prepare and maintain a plan for the supply, distribution, and use of energy. Legislation also requires an assessment of the environmental impacts of any activities before implementation. Whether municipal energy plans have contributed to or preferably controlled the development of local energy systems has been a subject for debate. In the research project "Strategic Environmental Assessment of Local Energy Systems", financed by the Swedish Energy Agency, the municipal energy plan as a tool for developing local energy systems is studied. In this study, twelve municipal energy plans from Östergötland County in southern Sweden have been analysed. Different kinds of municipalities are represented in this county. The analysis has been based on a number of questions in different categories assessing energy system characteristics, environmental impact assessment and aims, the planning process, and goals for the plans. This report reviews the contents of all the energy plans in this first study.  Strategisk miljöbedömning av lokala energisyste

New Tools in Local Energy Planning : Experimenting with Scenarios, Public Participation and Environmental Assessment

This article describes the development and implementation of an energy planning process in a Swedish municipality. This is a unique full scale test of the application of a number of tools for local planning and environmental assessments. The experiment is based on well-known theoretical knowledge and planning legislation as a “standard of good practice,” and involves a combination of analytical and procedural tools intended to aid decision-making: external scenarios, a citizens’ panel, life cycle analyses and qualitative environmental assessment. The implementation of the energy planning process illustrates that it is important to appoint a municipal work group to lead the process and be the driving force throughout the process. Furthermore, the application of this combination of tools suggests that they contribute substantially to the quality of the energy planning process, but that it is complicated to combine several different decision-making tools. The planning model needs further simplification before it can be used as a standard of good practice by practitioners.This is an electronic version of an article published in:Jenny Stenlund Nilsson Ivner, Anna Björklund, Karl-Henrik Dreborg, Jessica Johansson, Per Wiklund and Hans Wiklund, New Tools in Local Energy Planning: Experimenting with Scenarios, Public Participation and Environmental Assessment, 2010, Local Environment, (15), 2, 105-120.Local Environment is available online at informaworldTM: http://dx.doi.org/10.1080/13549830903527639Copyright: Taylor & Francishttp://www.tandf.co.uk/journals/default.as

New Tools in Local Energy Planning : Experimenting with Scenarios, Public Participation and Environmental Assessment

This article describes the development and implementation of an energy planning process in a Swedish municipality. This is a unique full scale test of the application of a number of tools for local planning and environmental assessments. The experiment is based on well-known theoretical knowledge and planning legislation as a “standard of good practice,” and involves a combination of analytical and procedural tools intended to aid decision-making: external scenarios, a citizens’ panel, life cycle analyses and qualitative environmental assessment. The implementation of the energy planning process illustrates that it is important to appoint a municipal work group to lead the process and be the driving force throughout the process. Furthermore, the application of this combination of tools suggests that they contribute substantially to the quality of the energy planning process, but that it is complicated to combine several different decision-making tools. The planning model needs further simplification before it can be used as a standard of good practice by practitioners.This is an electronic version of an article published in:Jenny Stenlund Nilsson Ivner, Anna Björklund, Karl-Henrik Dreborg, Jessica Johansson, Per Wiklund and Hans Wiklund, New Tools in Local Energy Planning: Experimenting with Scenarios, Public Participation and Environmental Assessment, 2010, Local Environment, (15), 2, 105-120.Local Environment is available online at informaworldTM: http://dx.doi.org/10.1080/13549830903527639Copyright: Taylor & Francishttp://www.tandf.co.uk/journals/default.as