Regulation On The Accounting Board

Original Language Title: Asetus kirjanpitolautakunnasta

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Read the untranslated law here: http://www.finlex.fi/fi/laki/ajantasa/1973/19730784

The presentation of the Minister of trade and industry, provides for the amending of the accounting act of 10 August 1973 (655/73) pursuant to article 40: section 1 of the Accounting Committee shall be responsible for in addition to the provisions of the accounting Act, article 34 and 35 of the task laid down: 1) to provide, through the Ministry of trade and industry, General advice and guidance on the application of the accounting Act and accounting, when the Board in order to promote the uniform on the basis of good accounting practice considers it to be a topic 2) to make the Minister of trade and industry, considered to be necessary by the performances and, upon request, to provide it with opinions on the matters referred to in paragraph 1.


1. (a) section (in its order of 19/810) for the ledger Board is a municipality in the Chamber, which run the Municipality Act (365/95) for the Board of the tasks laid down in the accounting by the.
Municipal Chamber is the President, the Vice-President and four other members who shall be appointed by the Ministry of trade and industry for the period of the Accounting Board. The members of the one appointed to his home office, one of the Ministry of finance, one of the Ministry of trade and industry, with three local councils representing the people. Chaired by the Vice-President of his home office and the Ministry of trade and industry, Mr. The President, the Vice-President and a member of an alternate shall be appointed for each Member in the same way. The actual members of at least two must be member or an alternate member of the Accounting Board.
The municipality has a quorum, in the presence of the President or the Vice-President, as well as at least half of the other members.
The Board shall also apply to the Committee provided for in the Accounting Chamber. Article 9 of the regulation as referred to in sub-section 1, as well as a copy of the report referred to in article 10 of the Convention shall also be communicated to the Ministry of Interior of the Chamber.


section 1 (b), (made/1314) Ledger Board a Chamber, whose mission is to provide opinions on the application of international accounting standards in accordance with the accounting Act and the audit as the Act on the financial (587/2003) with elaborate sets and to carry out the tasks assigned in the accounting of any other.
IFRS-Chamber is the President, the Vice-President, as well as at least four and not more than six other members, who shall be appointed by the Ministry of trade and industry for the period of the Accounting Board. Each Member shall be appointed by the President of the Ministry, with the exception of the personal Deputy member. The members of the Chamber must be very familiar with the international accounting standards.
IFRS-Chamber of the quorum in the presence of the President or Vice President of the at least half of the other members.
The Board shall also provide for the accounting UNDER IFRS.


1 (c) of section (in its order of 19/810), the Accounting Board may set a temporary Division, which prepares the Board's assigned to it by article 1 of the above-mentioned issues and to carry out other tasks assigned by the Board. The Accounting Board may authorize a Chamber or in an individual case, to give advice and to provide exceptions to the Board with the exception of the matters within its competence, of the fundamental and substantial accounting practice-changing things.
With a Chamber is the Chairman and not less than three and not more than six other members, who shall be appointed by the members of the Accounting Board, or the making by the Committee from among its members for a term of not more than the Accounting Board.
A temporary Chamber has a quorum when at least half of the present President and the other members.


section 2 of the accounting Act (in its order of 19/810), the derogations referred to in article 35 may apply to keep accounts or business-or municipal organization.


section 3 of the Application Help or opinion and an exception or grant of a licence shall be made in writing. Exceptions to the provisions concerning the financial statements must be applied for in good time so that a decision can be made before the financial statements according to the accounting Act has to be done. In the application, which shall be given or sent by post to be submitted to the registry of the Ministry of trade and industry, is nonetheless barbaric tailored to inform the issue on which the exemption is requested, the opinion of or as well as the way in which the accounting Act 8 section, section 14, subsection 2, section 24, and the documents referred to in section 25, is going to be maintained. (in its order of 19/810)
The application has to be accompanied by the applicant's available to resolve the necessary evidence.


the Chairman of the Accounting Board meets in section 4, or his being prevented from attending at the invitation of the Vice-President, or if one half of the other members of the.
The dispute for a decision of the Board of the outbreak should it opinion, which for most is to be considered to have been lucrative, and tied it to the opinion, that the President has supported.


section 5 of the other party to the presentation of the Accounting issues to the Board provide it by the Secretaries.
Before the presentation of the Secretary is to be prepared. The purpose, he must obtain the necessary reports and opinions. The Board has the right to be assisted by experts.


section 6 of the Accounting Board may also hear the applicant or an expert in order to clarify the issue orally.


the Chairman of section 7 of the Accounting and other members, as well as the Secretary of the disqualification of a judge shall, mutatis mutandis, of the remaining force, what is provided.


section 8 shall be considered at a meeting of the Accounting Board, which is the major proposals, decisions of the Board and votes that have occurred and which shall be signed by the Chairman and the Secretary has been verified. Taltiokappaleen the decision to sign each Member of the Panel and verify the solution involved in the presentation of the Secretary. And signed by the Secretary of the dissenting opinion is concerned, be accompanied by the taltiokappaleeseen.
The decision to be issued to the applicant and the other of the Board's expeditions to be signed by the President and the Secretary of the presented.

(3) repealed by KirjanpitoL:lla 30.12.1997, p/1336, which entered into force on 1 January 1998.



a copy of the book, section 9 of the decision shall be notified to the Board of the Ministry of trade and industry and the accounting Act, section 35 of the decision relating to the granting of the authorisation referred to the tax to the Government.
The Accounting Board to transmit a copy of its decision according to the nature of the matter may, in fact, the paragraph 1, the said authority and publish the report when it considers the decision to be of general interest.


section 10 of the Accounting Board shall each year, within three months of the end of the calendar year to provide the Ministry of trade and industry report on its activities.


section 11 (9.6.1989/548), Chairman of the Accounting Board, the Secretary and the schedule of fees and travel costs of the experts grounds to strengthen the Ministry of trade and industry.
Before the establishment of the commissions is the Ministry of finance be given an opportunity to make a statement.


Article 12 this Regulation shall enter into force on 1 January 1974. Before you can take the necessary steps in the implementation of the regulation.

The change of the date of entry into force and the application of the acts: 9.6.1989/548: This Regulation shall enter into force on 1 July 1989.




in its order of 19/810: This Regulation shall enter into force on 1 June 1995.
Before the entry into force of this law may be to take the measures needed to implement it.




THEY 30.12.1997, p/1336:173/1997, TaVM 32/1997, EV 202/1997, Council Directive 78/660/EEC; OJ No l L 222, 25.6.1978, p. 11, Council Directive 83/349/EEC; OJ No l L 193, 18.7.1983, p. 1, Council Directive 90/604/EEC; OJ No l L 317, 8.11.1990, p. 57, Council Directive 90/605/EEC; OJ No l L 317, 8.11.1990, p. 60, 30.12.2004/1314: This Regulation shall enter into force on 1 January 2005.