Layouts for income statement and balance sheet in Finnish, Swedish and English

Translations of Finnish legal texts

In Finland all acts, decrees and other statutes are published in Finnish and Swedish which are the official languages of Finland. Finnish and Swedish texts are the official versions of the Finnish law. Part of acts and statutes have been translated in English and some other languages but these are unofficial translations.

⇒ Finlex.fi / Accounting Act

⇒ Finlex.fi / Accounting Ordinance

⇒ Finlex.fi / Government Decree on the information presented in the financial statements of a small undertaking and micro-undertaking

⇒ Finlex.fi / Kirjanpitolaki

⇒ Finlex.fi / Kirjanpitoasetus

⇒ Finlex.fi / Valtioneuvoston asetus pien- ja mikroyrityksen tilinpäätöksessä esitettävistä tiedoista

⇒ Finlex.fi / Bokföringslag

⇒ Finlex.fi / Bokföringsförordning

⇒ Finlex.fi / Statrådets förordning om uppgifter som ska tas upp i små- och mikroföretags bokslut

Layouts for profit and loss account (income statement)

There are four different layouts for profit and loss account (income statement) in the Finnish Accounting Ordinance.

i

Profit and loss account based on the nature of expenses in Finnish-Swedish-English (PDF)

i

Profit and loss account based on function of expenses in Finnish-Swedish-English (PDF)

i

Profit and loss account of a real estate undertaking in Finnish-Swedish-English (PDF)

i

Profit and loss account for a non-profit association or a foundation in Finnish-Swedish-English (PDF)

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Profit and loss account based on the nature of expenses in Finnish-Swedish-English (Word)

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Profit and loss account based on function of expenses in Finnish-Swedish-English (Word)

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Profit and loss account of a real estate undertaking in Finnish-Swedish-English (Word)

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Profit and loss account for a non-profit association or a foundation in Finnish-Swedish-English (Word)

Layout for balance sheet

There is one layout for balance sheet in the Finnish Accounting Ordinance.

i

Balance sheet in Finnish-Swedish-English (PDF)

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Balance sheet in Finnish-Swedish-English (Word)

Accounts for income statement (profit and loss account)

i

Accounts for income statement according to the basic chart of accounts in Procountor (PDF)

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Accounts for income statement according to the basic chart of accounts in Procountor (Word)

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Accounts for income statement according to the basic chart of accounts in Procountor (Excel)

Accounts for balance sheet

i

Accounts for balance sheet according to the basic chart of accounts in Procountor (PDF)

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Accounts for balance sheet according to the basic chart of accounts in Procountor (Word)

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Accounts for balance sheet according to the basic chart of accounts in Procountor (Excel)

Terms and translations

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Glossaries and Term Banks

Kirjoittaja/Author: Johanna Sirkiä

Johanna on KLT-kirjanpitäjä, yritysneuvoja ja Relipe Oy:n omistaja. Johanna on toiminut yrittäjänä vuodesta 1998 alkaen. — Johanna is KLT-qualified accountant, business advisor and owner of Relipe Ltd (Finland). She has worked as entrepreneur since 1998.

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