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

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dc.contributorAalto-yliopistofi
dc.contributorAalto Universityen
dc.contributor.authorJarva, Henry
dc.contributor.authorSilvola, Hanna
dc.contributor.departmentDepartment of Accounting
dc.date.accessioned2019-03-05T10:15:57Z
dc.date.available2019-03-05T10:15:57Z
dc.date.issued2017
dc.description.abstractWe 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.en
dc.description.versionPeer revieweden
dc.format.extent88-93
dc.format.mimetypeapplication/pdf
dc.identifier.citationJarva , H & Silvola , H 2017 , ' The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Finland ' , Accounting in Europe , vol. 14 , no. 1-2 , pp. 88-93 . https://doi.org/10.1080/17449480.2017.1302597en
dc.identifier.doi10.1080/17449480.2017.1302597
dc.identifier.issn1744-9480
dc.identifier.otherPURE UUID: ecdfff6a-2b6b-426a-b8bd-93fcddf48333
dc.identifier.otherPURE ITEMURL: https://research.aalto.fi/en/publications/ecdfff6a-2b6b-426a-b8bd-93fcddf48333
dc.identifier.otherPURE LINK: http://www.scopus.com/inward/record.url?scp=85015785019&partnerID=8YFLogxK
dc.identifier.otherPURE FILEURL: https://research.aalto.fi/files/32196468/Jarva_Silvola_AinE_manuscript.pdf
dc.identifier.urihttps://aaltodoc.aalto.fi/handle/123456789/37038
dc.identifier.urnURN:NBN:fi:aalto-201903052184
dc.language.isoenen
dc.publisherRoutledge
dc.relation.ispartofseriesACCOUNTING IN EUROPEen
dc.relation.ispartofseriesVolume 14, issue 1-2en
dc.rightsopenAccessen
dc.subject.keywordEU Accounting Directive 2013/34/EU
dc.subject.keywordFinland
dc.subject.keywordIFRS
dc.subject.keywordSMEs
dc.titleThe Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Finlanden
dc.typeA1 Alkuperäisartikkeli tieteellisessä aikakauslehdessäfi
dc.type.versionacceptedVersion
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