Journal of management accounting 64 keltikangas v

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Journal of Management Accounting Research 5(1): 243–264. Keltikangas, V. 1969. Annual net income of woodlots. In: Svendsrud, A. (ed.) Readings in forest economics, Universitetsforlaget, Oslo. p. 123–142. Kettunen, P. 1993. Financial accounting and reporting in Finland. European Accounting Review 2(3): 592– 602. Kinnunen, J., Niskanen, J. and Kasanen, E. 2000. To whom are IAS earnings informative? Domestic versus foreign shareholders’ perspectives. European Accounting Review 9(4): 499–517. Kinnunen, M., Hakkarainen, J., Hyttinen, P., Penttinen, M. & Valkonen, J. (1993). Yksityismetsätalouden kannattavuusseuranta – kirjanpito ja tuunnulukuanalyysi [Profitability of nonindustrial forestry – accounting and ratio analysis]. Research Notes 3, Faculty of Forestry, University of Joensuu, Joensuu. 31 p. + app. [in Finnish]. Kolttola, L. & Muukkonen, J. 1997. Forest accounting in Finland. In: Koichiro, K. & Fujisaki, S. (eds.) Forest Resource Accounting – The Nordic Experience and Asian Experiments. Institute of Developing Economics – Japan External Trade Organization, Chiba, Japan, 250 pp. Kvaal, E. 2007. Discounting and the treatment of taxes in impairment reviews. Journal of Business Finance & Accounting 34(5–6): 767–791. Lappi, J. 1992. JLP: A linear programming package for management planning. Research Papers 414, Finnish Forest Research Institute. 134 p. Latukka, A., Rantala, O., Penttinen, M. & Anola-Pukkila, A. 2005. NettiMELA:n hyödyntäminen MTT Taloustutkimuksen kannattavuuskirjanpitojärjestelmässä [The utilisation of NetMELA in the profitability book-keeping system of MTT Economic Research]. In: Nuutinen, T. & Kettunen, L. (eds.) MELA2005 ja nettisovellukset [MELA2005 and net applications]. Working Papers of the Finnish Forest Research Institute 15: 55–65. Available at: Liang, P. J. 2001. Recognition: An information content perspective. Accounting Horizon 15(3): 223–242. Liebfried, P. 2002. Bilanzierung nach IAS: Mehr Transparenz und bessere Vergleiche. Stahl und Eisen 122(3): 87–91 [In German]. Available at: . html Malmäll, J. & Nyman, M. 2005. IAS 41 om redovisning av biologiska tillgångar i svenska skogsföretag, Lund University, School of Economics and Management, Department of Business Administration, Bachelor’s Thesis. 51 p. MARTTI. 2008. Martti-information system. Agricultural profitability bookkeeping - data collecting and processing. Accounting year 2007. MTT Economic Research / Business Accounting. [In Finnish] Meriläinen, H. 2004. Metsätalouden IAS-tuloslaskenta maatalouden kirjanpitotiloilla [IAS profit calculation of forestry in the book-keeping farms of agriculture]. University of Helsinki, Production Economics and Farm Management, Master of Science Thesis. 60 p. + app. [in Finnish]
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Working Papers of the Finnish Forest Research Institute 93 MTT Economic Research. 2008. Yrittäjävoitto tuotantosuunnittain [Entrepreneur net profit by production line]. [In Finnish]. Available at: kannattavuuskirjanpito/aikasarja/Yrittajanvoitto_tuotantosuunnittain Nasi, S. & Nasi, J. 1998. Accounting and business economics traditions in Finland – from a practical discipline ininto a scientific subject and field of research. European Accounting Review 6(2): 199–
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  • Spring '17
  • Jane Smith
  • Balance Sheet, The Land, ........., International Financial Reporting Standards, Finnish Forest Research Institute

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