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A Comparative Review of the Finnish Expenditure-Revenue Accounting

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  • Timo Salmi

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    (University of Vaasa, Department of Accounting and Business Finance)

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    Abstract

    In Finland the accounting theory put forward by Professor Martti Saario (in 1958, 1959, and partly 1945) is dominant in accounting legislation, teaching and research. This paper reviews the theory, states the unstated economic assumptions on which the theory must be based, and compares the accounting conventions inherent in the application of this theory with the conventions in the generally accepted accounting principles (GAAP). At the same time it is the purpose to subject this theory to an international forum, since this has not been done so far.

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    Paper provided by Sci.Finance.Abstract in its series News Group with number _004.

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    Handle: RePEc:wop:scfiab:_004

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    Keywords: Accounting theory; Accounting principles; Financial accounting; Accounting model; Finland;

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