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

Henry Jarva; Hanna Silvola

doi:10.1080/17449480.2017.1302597

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

Henry Jarva, Hanna Silvola

Accounting, Helsinki

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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 language	English
Article number	14
Peer-reviewed scientific journal	Accounting in Europe
Volume	14
Issue number	1-2
Pages (from-to)	88-93
Number of pages	16
ISSN	1744-9480
DOIs	https://doi.org/10.1080/17449480.2017.1302597
Publication status	Published - 21.03.2017
MoE publication type	A1 Journal article - refereed

Keywords

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

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

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