Finlàndia flag Finlàndia: Entorn econòmic

Comptabilitat a Finlàndia

Accounting Rules

Tax Year
From January 1st to December 31st
Accounting Standards
Application of International Financial Reporting Standards (IFRS) is mandatory in the consolidated accounts of Finnish publicly listed companies. Finland permits IFRS in the annual accounts for publicly listed companies (except insurance companies), and in the annual and consolidated accounts for all other companies that are audited by certified auditors. Companies that choose not to apply IFRS adhere to an accounting framework governed by the Finnish Accounting Act and the Accounting Ordinance, the requirements of which differ from IFRS.
Accounting Regulation Bodies
Accountancy Europe (formerly known as European Federation of Accountants)
Chamber of Commerce
Accounting Reports
The accounting report is made annually. In the report, intangible assets can be shown in the balance sheet or as expenses in the profit and loss account (choice of the company). Physical fixed assets must be estimated at the original or production cost. Current assets must appear at the lower cost and value of the market. Stocks are estimated at the weighted average cost or by the FIFO method.
Publication Requirements
Limited liability companies must file the balance sheet, profit and loss statement, annual report, notes to the accounts and auditor’s report on the statutory financial statements with the Trade Registry no later than two months after the adoption of the balance sheet and profit-and-loss statement. Public limited liability companies also must prepare an interim report and publish it within three months from the end of the reporting period.
Professional Accountancy Bodies
Association of Finnish Accounting Firms , Association of Finnish Accounting Firms
Certification and Auditing
Companies have to seek a statutory auditor to conduct an annual audit of the financial health of their organization. You can contact the Central and Local Chambers of Commerce.
Accounting News

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Actualitzacions: September 2022

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