JHS 192 Accounts of municipalities and joint municipal authorities
Description
This recommendation defines the list of accounts of a municipality, joint municipal authority, municipal enterprise and balance sheet unit and municipal consolidated financial statements and its use in balance sheet, profit and loss and financial statement formulas. The recommendation standardises the municipal sector’s account directory, taking into account the possibilities granted by the systems to utilise the entire calculation identifier structure, of which the account is also part, with basic data in all reporting and statistics, while reducing overlaps in the use of components of different calculation identifiers.
Resources
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https://www.avoindata.fi/data/dataset/07de1922-0106-4bd5-9137-a5f926da8c8a/resource/0f8668bd-9d18-43b2-bf34-863f4b930031 |
Tags
- kuntien-ja-kuntayhtymien-tililuettelo
- kuntaohjelma