Foto: Shutterstock
ACTS
GUIDES (ASBG)
English translation of the estonian financial reporting standards from 2018 (EFS 2018 versiooni tõlge inglise keelde, ei oma õiguslikku tähendust).
01.01.2019 ASBG 1 General principles for preparing the financial statements (PDF)01.01.2019 ASBG 2 Requirements for presentation in the financial statements (PDF)01.01.2018 ASBG 3 Financial instruments (PDF)01.01.2018 ASBG 4 Inventories (PDF)01.01.2019 ASBG 5 Property, plant, and equitpment and intangible assets (PDF)01.01.2019 ASBG 6 Investment property (PDF)01.10.2019 ASBG 7 Biological assets (PDF)01.01.2018 ASBG 8 Provisions, contingent liabilities and contingent assets (PDF)01.01.2019 ASBG 9 Accounting for leases (PDF)01.01.2018 ASBG 10 Revenue recognition (PDF)01.01.2019 ASBG 11 Business combinations and accounting for subsidiaries and associates (PDF)01.01.2018 ASBG 12 Goverment grants (PDF)01.01.2018 ASBG 13 Liquidation and closing reports (PDF)01.01.2018 ASBG 14 Non-profit associations and foundations (PDF)01.10.2019 ASBG 15 Disclosures in the notes (PDF)01.10.2019 ASBG 16 Service concession arrangements (PDF)