tilinpäätösdirektiivien
The Tilinpäätösdirektiivit, or Accounting Directives, are a set of European Union directives that aim to harmonize accounting and financial reporting standards for companies within member states. The primary goal is to ensure a comparable and transparent financial picture across the EU, facilitating cross-border investment and trade.
These directives have evolved over time, with significant revisions in 1978, 1983, 1990, and most notably in
Key aspects covered by the directives include the form and content of financial statements, valuation rules,