HE 89/2015 vp TaV 04.11.2015 professori (emeritus) Jarmo Leppiniemi Asiantuntijalausunto

This expert opinion concerns EU directives on accounting and financial statements, particularly for small and micro-enterprises. It addresses principles, reporting, and specific business types. The opinion impacts SMEs, potentially large companies, and sectors like mining and forestry. It also touches on public access to financial information and company law.