
Timo Salmi
Professor of Accounting and Finance
A Comparative Review of the Finnish Expenditure-Revenue
Accounting
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.
KEY WORDS: Accounting theory; Accounting principles;
Financial accounting; Accounting model; Finland
Timo Salmi (1993), "A Comparative Review of the Finnish
Expenditure-Revenue Accounting", published on the World Wide Web as
http://www.uwasa.fi/~ts/comp/comp.html at the University of Vaasa,
Finland.
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The contents section
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tscmpacc.zip
[ts@uwasa.fi]
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