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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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  • Henry Jarva
  • Hanna Silvola

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.

Suggested Citation

  • Henry Jarva & Hanna Silvola, 2017. "The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Finland," Accounting in Europe, Taylor & Francis Journals, vol. 14(1-2), pages 88-93, May.
    • Handle: RePEc:taf:acceur:v:14:y:2017:i:1-2:p:88-93
    DOI: 10.1080/17449480.2017.1302597
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    Cited by:

    1. Lucie Brabcová, 2020. "Requirements for cash flows reporting in the Czech legislation and their development in time [Požadavky na vykazování informací o peněžních tocích v české legislativě a jejich vývoj v čase]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2020(3-4), pages 5-23.
    2. Lucie Brabcová, 2020. "Requirements for cash flows reporting in the Czech legislation and their development in time [Požadavky na vykazování informací o peněžních tocích v české legislativě a jejich vývoj v čase]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2020(3-4).

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