Accounting Standards (IFRS / GAAP / Local)·KILA·3 weeks ago·2 documents
The small/micro simplification covers MVL maxima too, but only where the depreciation still writes the asset off over its useful life as KPL 5:5 requires.
Industry: Crop and animal production, hunting and related service activities
Accounting Standards (IFRS / GAAP / Local)·KILA·3 weeks ago·2 documents
Without accounting depreciation there is no book-tax gap to recognise; the book-linkage of tax depreciation is no basis for departing from the fair value model.
Industry: Renting and operating of own or leased real estate
Bookkeeping & Financial Statement Requirements·KILA·3 weeks ago·2 documents
The transfers are accounting transactions that must always be booked; the section-40 final statement neither replaces bookkeeping nor the per-period financial statements.
Industry: Activities of other membership organisations n.e.c.
Group Accounting & Consolidation·KILA·3 weeks ago·2 documents
The funds' general partners had outsourced decisions to the registered manager, but the Board held the power was exercised for investors within regulatory and contractual limits — so no consolidation duty arose.
Industry: Fund management activities
Bookkeeping & Financial Statement Requirements·Patentti- ja rekisterihallitus·4 weeks ago·7 documents
PRH sets taxonomy version and entry point per reporting period, widens the XBRL interface to cooperatives and some financial firms, and drops its own ESEF naming rule.
Industry: Across industries
ESG & Sustainability Reporting·Patentti- ja rekisterihallitus·1 month ago
The instruction covers financial statements and every accompanying document. The Accounting Act distinguishes XHTML format from sustainability tagging, whose duty depends on EU technical rules.
Industry: Across industries
Intercompany & Related Party Transactions·Suomen Tilintarkastajat ry·1 month ago·4 documents
Recurring documentation gaps also hit related parties, revenue and balance-sheet items: assessed risks must link to procedures, evidence and conclusions.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Accounting Standards (IFRS / GAAP / Local)·KILA·2 months ago·2 documents
KILA requires reliable advance decisions and evidence; a qualifying dividend liability covers the full decision, with recipients assessed on the same principles.
Industry: Across industries
Bookkeeping & Financial Statement Requirements·Suomen Tilintarkastajat ry·2 months ago
PRH’s digital-filing requirements distinguish parent-company figures from ESEF-tagged consolidated figures. Application depends on when the financial year starts and the company enters scope.
Industry: Across industries
ESG & Sustainability Reporting·Suomen Tilintarkastajat ry·2 months ago
Finnish accounting and business specialists recommend preparing sustainability data before tenders arrive; the Commission’s standard retains VSME’s basic and comprehensive modules.
Industry: Across industries