Source: https://www.riigiteataja.ee/en/eli/ee/506112017002/consolide
Timestamp: 2020-08-05 05:41:32
Document Index: 90402488

Matched Legal Cases: ['§ 71', '§ 10', '§ 17', '§ 23', '§ 25', '§ 35', '§ 37', '§ 38', '§ 431', '§ 452', '§ 611', '§ 612', '§ 71', '§ 62']

§ 71 Format and conditions of submission of machine-processable source documents
§ 10 Corrections to journals and ledgers
§ 17 Applicable financial reporting standard
§ 23 [Repealed – RT I 2009, 19, 116 - entry into force 01.07.2009]
§ 25 Approval of annual report and formal requirement
6 SPECIFICATIONS CONCERNING ORGANISATION OF PUBLIC SECTOR ACCOUNTING
§ 35 Organisation of public sector financial accounting and reporting
§ 37 Financial statements of state and state accounting entities
§ 38 Management report and annual accounts included in consolidated annual report of state
§ 431 Specifications concerning accounting by apartment associations
§ 452 Report on payments to governments
§ 611 Specifications for transition to the euro
§ 612 Implementation of § 71
§ 62 Entry into force of Act
Accounting Act1
11.03.2009 RT I 2009, 19, 116 06.04.2009, partially 01.07.2009
19.02.2014 RT I, 13.03.2014, 3 01.01.2018, partially 23.03.2016 and 01.01.2016
10.12.2015 RT I, 30.12.2015, 4 01.01.2016, partially 01.01.2017; the words "economic performance" have been replaced with the words "financial performance" in the text of the Act in the appropriate case form.
15.12.2016 RT I, 27.12.2016, 1 01.01.2017
(7) If a machine-processable invoice (hereinafter e-invoice) is issued upon the transfer of goods or provision of services to a state accounting entity, local authority, legal person in public law or accounting entity over which the abovementioned persons have dominant influence directly or indirectly, the invoice shall either meet the requirements of a regulation established on the basis of subsection (10) of the this section or the European standard on electronic invoicing, the reference regarding which is published in the Official Journal of the European Union.
1Directive 2013/34/EU of the European Parliament and of the Council on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (OJ L 182, 29.06.2013, p. 19), amended by Directive 2014/95/EU (OJ L 330, 15.11.2014, p. 1). [RT I, 30.12.2015, 4 - entry into force 01.01.2016]
Annex 1 Balance sheet layout
Annex 2 Income statement layouts
Annex 3 Notes on annual accounts