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A Comparative Review of the Finnish Expenditure-Revenue Accounting

Author

Listed:
  • Timo Salmi

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

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.

Suggested Citation

  • Timo Salmi, "undated". "A Comparative Review of the Finnish Expenditure-Revenue Accounting," News Group _004, Sci.Finance.Abstract.
    • Handle: RePEc:wop:scfiab:_004
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    More about this item

    Keywords

    Accounting theory; Accounting principles; Financial accounting; Accounting model; Finland;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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