A Comparative Review of the Finnish Expenditure-Revenue Accounting

Timo Salmi ()
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Timo Salmi: University of Vaasa, Department of Accounting and Business Finance, Postal: P.O.Box 700, FIN-65101 Vaasa, Finland

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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.

Keywords: Accounting theory; Accounting principles; Financial accounting; Accounting model; Finland (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
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