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Accounting Act (consolidated text Oct 2005) Please note that these are unofficial translations of the guidelines issued by the Estonian Accounting Standards Board. The Estonian Accounting Standards Board assumes no responsibility for any potential mistakes in the translation.

 
 Headline  Description 
ScheduleEstonian GAAP standards 2006
ASBG 0Introduction to the Guidelines of the Accounting Standards Board (Amended in 2005)
ASBG 1 General Principles for Preparing the Financial Statements (Amended in 2005)
ASBG 2Requirements for Presentation in the Financial Statements (Amended in 2005)
ASBG 3 Financial Instruments (Amended in 2005)
ASBG 4 Inventories (Amended in 2005)
ASBG 5 Property, Plant and Equipment and Intangible Assets (Amended in 2005)
ASBG 6 Investment Property (Amended in 2005)
ASBG 7 Biological Assets (Amended in 2005)
ASBG 8 Provisions, Contingent Liabilities and Contingent Assets (Amended in 2005)
ASBG 9 Accounting for Leases (Amended in 2005)
ASBG 10 Revenue recognition (Amended in 2005)
ASBG 11 Business Combinations and Accounting for Subsidiaries and Associates (Amended in 2005)
ASBG 12 Government assistance (Amended in 2005)
ASBG 13 Liquidation and Closing Reports
ASBG 14 Non-profit Associations and Foundations
ASBG 15 Interim Financial Reports
ASBG 16 Segment Reporting
ASBG 17 Public-private Partnership Projects (State Gazette Annex 2005, 25, 348)


ESTONIAN ACCOUNTING STANDARDS BOARD