A Comparative Review of the Finnish Expenditure-Revenue Accounting
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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