Kirjanpitolautakunta

Kirjanpitolautakunta on työ- ja elinkeinoministeriön yhteydessä toimiva lautakunta, jonka tehtävänä on antaa ohjeita ja lausuntoja kirjanpitolain soveltamisesta ja kirjanpidon pitämisestä, milloin lautakunta yhdenmukaisen hyvän kirjanpitotavan edistämiseksi katsoo siihen olevan aihetta.[1]

Kirjanpitolautakunta voi antaa ohjeita ja lausuntoja oma-aloitteisesti tai hakemuksen perusteella. Hakijoina voivat olla

  • viranomaiset
  • elinkeinonharjoittajien tai kuntien järjestö
  • kirjanpitovelvollinen[2]

Kirjanpitolautakunnasta ja sen tehtävistä on säädetty Kirjanpitolain 8 luvun 2 §:ssä sekä Asetuksessa kirjanpitolautakunnasta.

Kirjanpitolautakunnan kokoonpano ja toimikausi

Kirjanpitolautakunnassa on puheenjohtaja ja varapuheenjohtaja sekä vähintään kuusi ja enintään kymmenen muuta jäsentä, jotka valtioneuvosto määrää kolmeksi kalenterivuodeksi kerrallaan. Kirjanpitolautakunnan jäsenten tulee olla kirjanpitoon hyvin perehtyneitä. Yhdeltä jäseneltä ja hänen varajäseneltään vaaditaan lisäksi oikeustieteen kandidaatin tutkinto.[3]

Kirjanpitolautakunnan yleisohjeet ja lausunnot

Vuonna 1973 alkaneen toimintansa aikana Kirjanpitolautakunta on antanut yhteensä 2 003 lausuntoa. Yleisohjeita se on antanut vuodesta 1983 lähtien. Voimassa olevia yleisohjeita on 16.[4] Kirjanpitolautakunnan ja sen jaostojen yleisohjeet ja lausunnot muodostavat tärkeimmän hyvän kirjanpitotavan lähteen Suomessa.

Kirjanpitolautakunnan jaostot

Kirjanpitolautakunnassa on kuntajaosto, jonka tehtävänä on antaa ohjeita ja lausuntoja kirjanpitolain soveltamisesta kuntien ja kuntayhtymien kirjanpidossa.[5] Kuntajaoston toiminta alkoi vuonna 1996, jolloin kuntien ja kuntayhtymien kirjanpidossa siirryttiin kirjanpitolain mukaiseen kirjanpitoon. Se on antanut 123 lausuntoa ja 9 voimassa olevaa yleisohjetta.[6]

Kirjanpitolautakunnassa on IFRS-jaosto, jonka tehtävänä on antaa lausuntoja kansainvälisten tilinpäätösstandardien soveltamisesta.[7]

Lähteet

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