{"id":3311,"date":"2016-01-28T00:00:00","date_gmt":"2016-01-28T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/fin\/paaomalaina-kirjanpidossa-2016\/"},"modified":"2016-01-28T00:00:00","modified_gmt":"2016-01-28T00:00:00","slug":"paaomalaina-kirjanpidossa-2016","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/fin\/fi\/news\/paaomalaina-kirjanpidossa-2016\/","title":{"rendered":"P\u00e4\u00e4omalaina kirjanpidossa 2016"},"content":{"rendered":"<div>\n<p><i>Omaan p\u00e4\u00e4omaan saadaan merkit\u00e4 erilliseksi er\u00e4ksi sellainen p\u00e4\u00e4omalaina, jota osakeyhti\u00f6 tai osuuskunta pit\u00e4\u00e4 ehdoiltaan oman p\u00e4\u00e4oman luonteisena siten kuin IAS-asetuksella hyv\u00e4ksytyiss\u00e4 tilinp\u00e4\u00e4t\u00f6sstandardeissa omaan p\u00e4\u00e4omaan luettavilta arvopapereilta edellytet\u00e4\u00e4n. Muussa tapauksessa t\u00e4llainen laina merkit\u00e4\u00e4n vieraaseen p\u00e4\u00e4omaan. (<\/i><a href=\"http:\/\/www.finlex.fi\/fi\/laki\/ajantasa\/1997\/19971336#L5P5c\"><i>Finlex Kirjanpitolaki<\/i><\/a><i>)<\/i><\/p>\n<p> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Omaan p\u00e4\u00e4omaan saadaan merkit\u00e4 erilliseksi er\u00e4ksi sellainen p\u00e4\u00e4omalaina, jota osakeyhti\u00f6 tai osuuskunta pit\u00e4\u00e4 ehdoiltaan oman p\u00e4\u00e4oman luonteisena siten kuin IAS-asetuksella hyv\u00e4ksytyiss\u00e4 tilinp\u00e4\u00e4t\u00f6sstandardeissa omaan p\u00e4\u00e4omaan luettavilta arvopapereilta edellytet\u00e4\u00e4n. Muussa tapauksessa t\u00e4llainen laina merkit\u00e4\u00e4n vieraaseen p\u00e4\u00e4omaan. (Finlex Kirjanpitolaki)<\/p>\n","protected":false},"author":27,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"coauthors":[113],"class_list":["post-3311","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>P\u00e4\u00e4omalaina kirjanpidossa 2016 &#8211; Leinonen Finland<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leinonen.eu\/fin\/fi\/news\/paaomalaina-kirjanpidossa-2016\/\" \/>\n<meta property=\"og:locale\" content=\"fi_FI\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"P\u00e4\u00e4omalaina kirjanpidossa 2016 &#8211; Leinonen Finland\" \/>\n<meta property=\"og:description\" content=\"Omaan p\u00e4\u00e4omaan saadaan merkit\u00e4 erilliseksi er\u00e4ksi sellainen p\u00e4\u00e4omalaina, jota osakeyhti\u00f6 tai osuuskunta pit\u00e4\u00e4 ehdoiltaan oman p\u00e4\u00e4oman luonteisena siten kuin IAS-asetuksella hyv\u00e4ksytyiss\u00e4 tilinp\u00e4\u00e4t\u00f6sstandardeissa omaan p\u00e4\u00e4omaan luettavilta arvopapereilta edellytet\u00e4\u00e4n. Muussa tapauksessa t\u00e4llainen laina merkit\u00e4\u00e4n vieraaseen p\u00e4\u00e4omaan. (Finlex Kirjanpitolaki)\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leinonen.eu\/fin\/fi\/news\/paaomalaina-kirjanpidossa-2016\/\" \/>\n<meta property=\"og:site_name\" content=\"Leinonen Finland\" \/>\n<meta property=\"article:published_time\" content=\"2016-01-28T00:00:00+00:00\" \/>\n<meta name=\"author\" content=\"Leinonen Finland\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@leinonengroup\" \/>\n<meta name=\"twitter:site\" content=\"@leinonengroup\" \/>\n<meta name=\"twitter:label1\" content=\"Kirjoittanut\" \/>\n\t<meta name=\"twitter:data1\" content=\"Leinonen Finland\" \/>\n\t<meta name=\"twitter:label2\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data2\" content=\"Leinonen Finland\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/leinonen.eu\/fin\/fi\/news\/paaomalaina-kirjanpidossa-2016\/\",\"url\":\"https:\/\/leinonen.eu\/fin\/fi\/news\/paaomalaina-kirjanpidossa-2016\/\",\"name\":\"P\u00e4\u00e4omalaina kirjanpidossa 2016 &#8211; Leinonen Finland\",\"isPartOf\":{\"@id\":\"https:\/\/leinonen.eu\/fin\/fi\/#website\"},\"datePublished\":\"2016-01-28T00:00:00+00:00\",\"author\":{\"@id\":\"https:\/\/leinonen.eu\/fin\/fi\/#\/schema\/person\/662c1014a173ac80316115b788d23054\"},\"breadcrumb\":{\"@id\":\"https:\/\/leinonen.eu\/fin\/fi\/news\/paaomalaina-kirjanpidossa-2016\/#breadcrumb\"},\"inLanguage\":\"fi\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/leinonen.eu\/fin\/fi\/news\/paaomalaina-kirjanpidossa-2016\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/leinonen.eu\/fin\/fi\/news\/paaomalaina-kirjanpidossa-2016\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/leinonen.eu\/fin\/fi\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"P\u00e4\u00e4omalaina kirjanpidossa 2016\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/leinonen.eu\/fin\/fi\/#website\",\"url\":\"https:\/\/leinonen.eu\/fin\/fi\/\",\"name\":\"Leinonen Finland\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/leinonen.eu\/fin\/fi\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fi\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/leinonen.eu\/fin\/fi\/#\/schema\/person\/662c1014a173ac80316115b788d23054\",\"name\":\"Leinonen Finland\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fi\",\"@id\":\"https:\/\/leinonen.eu\/fin\/fi\/#\/schema\/person\/image\/9a137fd2ee15c7d4e2eae14de5818619\",\"url\":\"https:\/\/leinonen.eu\/app\/uploads\/sites\/12\/2025\/01\/avatar_user_27_1736778107-96x96.png\",\"contentUrl\":\"https:\/\/leinonen.eu\/app\/uploads\/sites\/12\/2025\/01\/avatar_user_27_1736778107-96x96.png\",\"caption\":\"Leinonen Finland\"},\"url\":\"https:\/\/leinonen.eu\/fin\/fi\/news\/author\/leinonen-finland\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"P\u00e4\u00e4omalaina kirjanpidossa 2016 &#8211; Leinonen Finland","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/leinonen.eu\/fin\/fi\/news\/paaomalaina-kirjanpidossa-2016\/","og_locale":"fi_FI","og_type":"article","og_title":"P\u00e4\u00e4omalaina kirjanpidossa 2016 &#8211; Leinonen Finland","og_description":"Omaan p\u00e4\u00e4omaan saadaan merkit\u00e4 erilliseksi er\u00e4ksi sellainen p\u00e4\u00e4omalaina, jota osakeyhti\u00f6 tai osuuskunta pit\u00e4\u00e4 ehdoiltaan oman p\u00e4\u00e4oman luonteisena siten kuin IAS-asetuksella hyv\u00e4ksytyiss\u00e4 tilinp\u00e4\u00e4t\u00f6sstandardeissa omaan p\u00e4\u00e4omaan luettavilta arvopapereilta edellytet\u00e4\u00e4n. 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