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

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Sammanfattning

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.
OriginalspråkEngelska
Artikelnummer14
Referentgranskad vetenskaplig tidskriftAccounting in Europe
Volym14
Nummer1-2
Sidor (från-till)88-93
Antal sidor16
ISSN1744-9480
DOI
StatusPublicerad - 21.03.2017
MoE-publikationstypA1 Originalartikel i en vetenskaplig tidskrift

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