Arvestuseeskiri
Arvestuseeskiri, often translated as accounting regulations or rules of accounting, refers to a set of principles, standards, and guidelines that govern how financial transactions are recorded, summarized, and presented by an organization. These rules ensure that financial information is consistent, comparable, and reliable, providing a basis for decision-making by various stakeholders.
In Estonia, the primary framework for accounting is established by the Accounting Act (Raamatupidamise seadus). This
Key elements covered by Arvestuseeskiri include the chart of accounts, principles of recognition and measurement of