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[{"key": "dc.contributor.advisor", "value": "Pajunen, Kati", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Tapaninen, Riina", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2023-11-29T06:41:53Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2023-11-29T06:41:53Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2023", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/92130", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Kirjanpitovelvollisen on laadittava tilikauden toiminnan tuloksesta ja taloudellisesta asemasta oikean ja riitt\u00e4v\u00e4n kuvan antava tilinp\u00e4\u00e4t\u00f6s. Kirjanpitolaissa oikean ja riitt\u00e4v\u00e4n kuvan yhteyteen on liitetty olennaisuusperiaate ja toiminnan laatu ja laajuus. Tarkempia ohjeita siit\u00e4, mit\u00e4 oikea ja riitt\u00e4v\u00e4 kuva tarkoittaa, miten tarkemmin tilinp\u00e4\u00e4t\u00f6ksen laatija soveltaa tilinp\u00e4\u00e4t\u00f6kseen olennaisuusperiaatetta, lains\u00e4\u00e4nn\u00f6st\u00f6 ei m\u00e4\u00e4rittele. Edell\u00e4 mainittujen tulkitseminen ja soveltaminen on tilinp\u00e4\u00e4t\u00f6ksen laatijan vastuulla. T\u00e4m\u00e4n tutkielman tavoitteena on selvitt\u00e4\u00e4 laskenta-ammattilaisten n\u00e4kemyksi\u00e4 oikean ja riitt\u00e4v\u00e4n kuvan antavasta tilinp\u00e4\u00e4t\u00f6ksest\u00e4, sen toteutumiseen vaikuttavista seikoista. Tutkielman aineisto muodostuu kahdeksasta haastattelusta, joiden analysointiin k\u00e4ytet\u00e4\u00e4n sis\u00e4ll\u00f6nanalyysi\u00e4.\nTutkimustulosten perusteella laskenta-ammattilaiset n\u00e4kev\u00e4t oikean ja riitt\u00e4v\u00e4n kuvan k\u00e4sitteen sis\u00e4ll\u00f6lt\u00e4\u00e4n monipuolisena. Heid\u00e4n n\u00e4kemyksens\u00e4 k\u00e4sitteen tavoitteesta on yhten\u00e4inen. Tulosten mukaan oikean ja riitt\u00e4v\u00e4n kuvan antava tilinp\u00e4\u00e4t\u00f6s toteutuu p\u00e4\u00e4s\u00e4\u00e4nt\u00f6isesti sille asetettujen v\u00e4himm\u00e4is-vaatimusten noudattamisella. Laskenta-ammattilaiset toteavat, ett\u00e4 tilinp\u00e4\u00e4t\u00f6ksen valmistuttua, laatijan on tarkasteltava sit\u00e4 ulkopuolisen asemasta. On arvioitava oikean ja riitt\u00e4v\u00e4n kuvan vaatimuksen toteutuminen toistamiseen. Arvioinnissa on huomioitava my\u00f6s talousraportoinnille esitetyt laatukriteerit. Saatujen tulosten mukaan, tilinp\u00e4\u00e4t\u00f6ksen k\u00e4ytt\u00e4jille yrityksest\u00e4 oikean ja riitt\u00e4v\u00e4n kuvan antavan tilinp\u00e4\u00e4t\u00f6ksen toteuttamisessa, kuten my\u00f6s vaatimuksen toteutumisessa, on tilinp\u00e4\u00e4t\u00f6ksen laatijan omalla harkinnalla iso vaikutus.\nTutkimustulokset osoittavat, ett\u00e4 eritoten pienempien yritysten, jotka soveltavat tilinp\u00e4\u00e4t\u00f6kseen heille my\u00f6nnettyj\u00e4 helpotuksia, tilinp\u00e4\u00e4t\u00f6ksen oikeellisuutta laskenta-ammattilaiset eiv\u00e4t kyseenalaista, mutta sen sis\u00e4lt\u00f6\u00e4 ei pidet\u00e4 v\u00e4ltt\u00e4m\u00e4tt\u00e4 aina riitt\u00e4v\u00e4n\u00e4. My\u00f6s eri yritysten tilinp\u00e4\u00e4t\u00f6sten vertailu-kelpoisuus ei saatujen tulosten mukaan aina toteudu.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2023-11-29T06:41:53Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2023-11-29T06:41:53Z (GMT). No. of bitstreams: 0\n Previous issue date: 2023", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "94", "language": "", "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": null, "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "oikea ja riitt\u00e4v\u00e4 kuva", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "hyv\u00e4 kirjanpitotapa", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "muut tilinp\u00e4\u00e4t\u00f6speriaatteet", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "olennaisuus", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "tilinp\u00e4\u00e4t\u00f6ksen k\u00e4ytt\u00e4j\u00e4t", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "tilinp\u00e4\u00e4t\u00f6ksen hy\u00f6dyllisyys", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Laskenta-ammattilaisten n\u00e4kemyksi\u00e4 tilinp\u00e4\u00e4t\u00f6ksen antaman oikean ja riitt\u00e4v\u00e4n kuvan toteutumiseen vaikuttavista seikoista", "language": "", "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "master thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-202311298135", "language": "", "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4 University School of Business and Economics", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Taloustieteet", "language": "fi", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Business and Economics", "language": "en", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Laskentatoimi", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Accounting", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "yvv.contractresearch.funding", "value": "0", "language": "", "element": "contractresearch", "qualifier": "funding", "schema": "yvv"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_bdcc", "language": null, "element": "type", "qualifier": "coar", "schema": "dc"}, {"key": "dc.rights.copyright", "value": "\u00a9 The Author(s)", "language": null, "element": "rights", "qualifier": "copyright", "schema": "dc"}, {"key": "dc.rights.accesslevel", "value": "openAccess", "language": null, "element": "rights", "qualifier": "accesslevel", "schema": "dc"}, {"key": "dc.type.publication", "value": "masterThesis", "language": null, "element": "type", "qualifier": "publication", "schema": "dc"}, {"key": "dc.subject.oppiainekoodi", "value": "20421", "language": "", "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tilinp\u00e4\u00e4t\u00f6s", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "kirjanpitolaki", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://rightsstatements.org/page/InC/1.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}]
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