Copyright © 1997- by Prof. Timo Salmi  
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About Finnish Accounting in English (no more maitained)

Professional material (up to 31-Aug-2011):

A Finnish, English, Swedish and German accounting vocabulary is included in Yritystutkimusneuvottelukunta (2006), Yritystutkimuksen tilinpäätösanalyysi, Gaudeamus, ISBN 951-662-962-8.
A Guide to the Analysis of Financial Statements of Finnish Companies (2000), Gaudeamus, ISBN 951-662-803-6.
A Guide to the Consolidated Accounts in Financial Analysis (2002), Gaudeamus, ISBN 951-662-860-5.
Introduction to Financial Statements in Finland (2005), KHT-yhdistys - Föreningen CGR RY - Finnish Institute of Authorised Public Accountants. [List of contents]
Doing Business in Finland - taxation, accounting (2005), KHT-yhdistys. [List of contents]
Kirjanpitolaki ja -asetus, Bokföringslag och förordning, Accounting Act and Ordinance (2005). KHT-yhdistys. 176 pp. ISBN 952-5392-51-1. [List of contents]
IFRS-termistö (englanti -suomi -englanti) (2005), KHT-yhdistys.
Kämäräinen, Päivi (1997). The New Finnish Companies Act. Edita. 59 pp. ISBN 951-37-2173-6.
The new Finnish Companies Act to increase clarity and the operating freedom of companies (01.09.2005) Ministry of Justice
PricewaterhouseCoopers Oy Publications by PwC Finland

Accounting & Auditing Firms in Finland
The Finnish Institute of Authorised Public Accountants
The Registered Association of Certified HTM-Auditors
Association of Finnish Accounting Firms
Ministry of Employment and the Economy: of Accounting of Kirjanpitolautakunta
National Board of Patents and Registration of Finland: Trade Register and the annual accounts of companies
Enterprise Finland - Accountancy
Financial Supervisory Authority (FIN-FSA)
Accounting Ordinance (Kirjanpitolaki)
Accounting Act (Kirjanpitoasetus)
Auditing Act (Tilintarkastuslaki)
Finnish Companies Act (Osakeyhtiölaki)
Housing Companies Act (Asunto-osakeyhtiölaki)

Scientific writings (up to 31-Aug-2011):

Lukka, Kari, Reino Majala, Antti Paasio and Pekka Pihlanto (1984). Accounting Research in Finland, in Hopwood & Schreuder (eds), European Contributions to Accounting Research -- The Achievements of the Last Decade. pp. 15-29. Free University Press, Amsterdam.
Troberg, Pontus (1992). Recent developments in financial reporting in Finland, Advances in International Accounting, Vol. 5, 25-45.
Salmi, Timo (1993). A Comparative Review of the Finnish Expenditure-Revenue Accounting [online]. EIASM 1978, University of Vaasa 1993. Available from World Wide Web: <URL:http://lipas.uwasa.fi/~ts/comp/comp.html >. [Alternative link]
Kettunen, Pertti (1993). Financial accounting and reporting in Finland, The European Accounting Review, Vol. 2, No. 3, 592-602. [Online reference, Cited 15-Mar-2007.]
Pihlanto, Pekka and Kari Lukka (1994). Martti Saario - The Developer of Finnish Accounting Theory. In John Richard Edvards (ed.) Twentieth Century Accounting Thinkers. pp. 60-78. London: Routledge.
Näsi, Salme (1994). Development of cost accounting in Finland from the last centry to the 1960's; A historical review of cost accounting based on accounting literature, The European Accounting Review, Vol. 3, No. 3, 489-514. [Online abstract, Cited 15-Mar-2007.]
Majala, Reino (1995). Part Finland. In Orsini, Larry - McAllister, John (eds.): World Accounting. Matthew Bender & Company, Inc. New York.
Niskala, Mikael and Michael Pretes (1995). Environmental reporting in Finland: A note on the use of annual reports, Accounting, Organizations and Society, Vol. 20, Issue 6, 457-466. [DOI link, Cited 15-Mar-2007.]
Troberg, Pontus and Bo-Göran Ekholm (1995). Objectives of Financial Reporting and Equity Theories: Are User Needs Different? Swedish School of Economics and Business Administration as a series C Working Paper. [Chapter on Finland, Cited 17-Mar-2007.]
Lukka, Kari and Markus Granlund (1996). Cost Accounting in Finland: Current Practice and Trends of Development. The European Accounting Review, Vol. 5, No. 1, 1-28. [Online abstract, Cited 15-Mar-2007.]
Järvenpää, Marko (1996). The relationship between taxation and financial accounting in Finland. The European Accounting Review Vol. 5, Supplement, 899-914. [Online abstract, Cited 15-Mar-2007.]
Näsi, Salme and Juha Näsi (1997). Accounting and business economics traditions in Finland - from a practical discipline into a scientific subject and field of research, The European Accounting Review, Vol. 6, No. 2, 199-299. [Online abstract, Cited 15-Mar-2007.]
Kinnunen, Juha, Jyrki Niskanen and Eero Kasanen (2000). To whom are IAS earnings informative? Domestic versus foreign shareholders' perspectives. The European Accounting Review, Vol. 9, No. 4, 499-517. [Online abstract, Cited 16-Mar-2007.]
Majala, Reino (2001). Finland - individual accounts. Ordelheide, D. and KPMG (eds) TRANSACC - Transnational Accounting, Vol. 1, 2nd ed. New York: KPMG, 953-91.
Lappalainen, Niko (2001). Harmonisation and Information Conveyed in Finnish Annual Reporting. Financial Reporting and Regulatory Practices in Europe (FIRRE): The First Euroconference, Altavilla Milicia, Italy, May 20-23, 2001. [A Word document, Cited 17-Mar-2007.]
Näsi, Salme and Aila Virtanen (2003). Chapter 5: Finland. In David Alexander and Simon Archer (eds), European accounting guide. 5th ed. Aspen Law & Business. ISBN: 0735541469. [List of Contents, Cited 17-Mar-2007.]
Virtanen, Aila (2004). The Finnish Accounting History - The Development from the Early Accounting Practice to the First Accounting Act, The Finnish Journal of Business Economics, Vol. 53, No. 2, 189-198. Available from World Wide Web: <URL:http://helecon3.hse.fi/FI/muisti/intro/lta_2004_2_avirtanen.pdf> [Cited 14-Mar-2007].
Pirinen, Pekka (2005). Economic and Normative Pressures as Drivers for the Adoption of International Accounting Standards in Finland Since 1976, The European Accounting Review, Vol. 14, No. 1, 213-235. [Online abstract, Cited 15-Mar-2007.]
Troberg, Pontus (2007). IFRS and US GAAP. A Finnish Perspective, Talentum, 304 pp., ISSN 1796-1130, ISBN 978-952-14-1171-7.

Other Links of Interest

Accounting and Finance Departments in Finland (alphabetically)

Aalto University School of Business  F  Department of Accounting, Finance  F   F  Personnel: Acc Fin
Hanken School of Economics  S  Department of Accounting, Finance  S  S  Personnel: Acc Fin  Acc  Fin 
Lappeenranta University of Technology  F  School of Business  F  Personnel  F
University of Eastern Finland  F Department of Business  F Personnel  F
University of Jyväskylä:
  School of Business and Economics



University of Lapland  F  Faculty of Social Sciences  F  Personnel  F 
University of Oulu  F  Department of Accounting, Finance  F   F  Personnel: Acc Fin  Acc   Fin 
University of Tampere  F  Department of Economics and Accounting  F  Personnel  F 
University of Turku:
  Turku School of Economics
  Pori Unit

Department of Accounting and Finance



University of Vaasa  F  Department of Accounting and Finance  F  Personnel  F 
Åbo Akademi University  S  Department of Business Studies  S  Personnel:  S