The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Finland

Henry Jarva, Hanna Silvola

Research output: Contribution to journalArticleScientificpeer-review

1 Citation (Scopus)

Abstract

We investigate how Finland has applied Directive 2013/34/EU of the European Parliament and of the Council to the annual financial statements, consolidated financial statements and related reports of certain types of undertakings. In addition to the implementation process and general implications of the Finnish Accounting Act, we emphasize its implications and interplay with IFRS. We conclude that the national implementation of Directive 2013/34/EU successfully diminished the administrative burden experienced by small companies.
Original languageEnglish
Article number14
Peer-reviewed scientific journalAccounting in Europe
Volume14
Issue number1-2
Pages (from-to)88-93
Number of pages16
ISSN1744-9480
DOIs
Publication statusPublished - 21.03.2017
MoE publication typeA1 Journal article - refereed

Keywords

  • 512 Business and Management
  • IFRS
  • Finland
  • EU Accounting Directive 2013/34/EU
  • SMEs

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