Accounting services in Estonia

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The significance of accounting services in Estonia

The main accounting services in Estonia is an important part of the day-to-day operations of all persons obliged to keep records, and its purpose is to maintain records on a daily basis and to obtain an objective view of their economic performance and financial condition.

Basic principles of accounting services in Estonia

  • the entrepreneur shall take into account his property, obligations and operations separately from the property, obligations and operations of the owners, creditors, employees and clients of the entrepreneur;
  • when compiling the report, it is necessary to assume that the entrepreneur continues his activity and he does not have the intention to cease activities;
  • published information on the report should be presented in an overview and clearly understandable;
  • the report reflects all important information that affects the financial state, financial outcome and cash flows of the entrepreneur. Important information, the non-disclosure of which may affect the economic decisions of the reader of the report;
  • the information provided in the report should be neutral and credible;
  • the report should be balanced to avoid revaluation of assets and income or underestimation of liabilities and expenses;
  • the reports provide all the information that allows the reader of the report to obtain relevant and reliable information about the entrepreneur;when reflections of transactions are based on their content also if it does not coincide with their legal form.