§³§à§Ó§Ö§ä §á§à §ß§Ñ§Õ§Ù§à§â§å §Ù§Ñ §Ñ§å§Õ§Ú§ä§à§â§ã§Ü§à§Û §á§â§Ñ§Ü§ä§Ú§Ü§à§Û §Ó§í§Õ§Ñ§Ö§ä §á§â§à§ê§Ö§Õ§ê§Ú§Þ §Ñ§ä§ä§Ö§ã§ä§Ñ§è§Ú§ð §Ò§å§ç§Ô§Ñ§Ý§ä§Ö§â§Ñ§Þ (§Ñ§å§Õ§Ú§ä§à§â§Ñ§Þ) §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§å§ð§ë§å§ð §Ý§Ú§è§Ö§ß§Ù§Ú§ð, §á§à§ã§Ý§Ö §é§Ö§Ô§à §à§ß§Ú §Ú§Þ§Ö§ð§ä §á§â§Ñ§Ó§à §Ù§Ñ§ß§Ú§Þ§Ñ§ä§î§ã§ñ §ã§Ñ§Þ§à§ã§ä§à§ñ§ä§Ö§Ý§î§ß§à§Û §á§â§à§æ§Ö§ã§ã§Ú§à§ß§Ñ§Ý§î§ß§à§Û §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§î§ð. §©§Ñ§Ü§à§ß§à§Þ §å§ã§ä§Ñ§ß§à§Ó§Ý§Ö§ß§í §ã§Ý§Ö§Õ§å§ð§ë§Ú§Ö §Þ§Ú§ß§Ú§Þ§Ñ§Ý§î§ß§í§Ö §ä§â§Ö§Ò§à§Ó§Ñ§ß§Ú§ñ §Ü §á§à§Ý§å§é§Ñ§ä§Ö§Ý§ñ§Þ §Ý§Ú§è§Ö§ß§Ù§Ú§Ú :
§ä§Ñ§Û§ã§Ü§Ñ§ñ §ß§Ñ§è§Ú§à§ß§Ñ§Ý§î§ß§à§ã§ä§î §Ú§Ý§Ú §Ú§ß§Ñ§ñ, §à§Õ§à§Ò§â§Ö§ß§ß§Ñ§ñ §Ñ§å§Õ§Ú§ä§à§â§ã§Ü§à§Û §á§â§Ñ§Ü§ä§Ú§Ü§à§Û *;
§ã§ä§Ö§á§Ö§ß§î §Ò§Ñ§Ü§Ñ§Ý§Ñ§Ó§â§Ñ §Ó §à§Ò§Ý§Ñ§ã§ä§Ú §Ò§å§ç§å§é§Ö§ä§Ñ §Ú§Ý§Ú §Ú§ß§à§Û §ã§Þ§Ö§Ø§ß§à§Û §ã§á§Ö§è§Ú§Ñ§Ý§î§ß§à§ã§ä§Ú ;
§¢§å§ç§Ô§Ñ§Ý§ä§Ö§â§ã§Ü§Ú§Ö §ã§ä§Ñ§ß§Õ§Ñ§â§ä§í §Ú §ä§â§Ö§Ò§à§Ó§Ñ§ß§Ú§ñ §å§ã§ä§Ñ§ß§à§Ó§Ý§Ö§ß§í §ª§ß§ã§ä§Ú§ä§å§ä§à§Þ §ã§Ö§â§ä§Ú§æ§Ú§Ü§Ñ§è§Ú§Ú §Ò§å§ç§Ô§Ñ§Ý§ä§Ö§â§à§Ó §Ú §Ñ§å§Õ§Ú§ä§à§â§à§Ó §´§Ñ§Ú§Ý§Ñ§ß§Õ§Ñ (ICAAT). §±§â§Ú §à§ã§å§ë§Ö§ã§ä§Ó§Ý§Ö§ß§Ú§Ú §Ò§å§ç§å§é§Ö§ä§Ñ §Ú §á§à§Õ§Ô§à§ä§à§Ó§Ü§Ö §æ§Ú§ß§Ñ§ß§ã§à§Ó§à§Û §à§ä§é§Ö§ä§ß§à§ã§ä§Ú §Ú §Ò§Ñ§Ý§Ñ§ß§ã§à§Ó §ã§Ö§â§ä§Ú§æ§Ú§è§Ú§â§à§Ó§Ñ§ß§ß§í§Ö §Ò§å§ç§Ô§Ñ§Ý§ä§Ö§â§í §Ú §Ñ§å§Õ§Ú§ä§à§â§í §Õ§à§Ý§Ø§ß§í §ã§ä§â§à§Ô§à §ã§Ý§Ö§Õ§à§Ó§Ñ§ä§î §å§ã§ä§Ñ§ß§à§Ó§Ý§Ö§ß§ß§í§Þ §á§â§Ö§Õ§á§Ú§ã§Ñ§ß§Ú§ñ§Þ. §¥§Ñ§ß§ß§í§Ö §ä§â§Ö§Ò§à§Ó§Ñ§ß§Ú§ñ§Þ §à§é§Ö§ß§î §Ò§Ý§Ú§Ù§Ü§Ú §à§Ò§ë§Ö§á§â§Ú§ß§ñ§ä§í§Þ §Þ§Ú§â§à§Ó§í§Þ §ã§ä§Ñ§ß§Õ§Ñ§â§ä§Ñ§Þ, §Ó §é§Ñ§ã§ä§ß§à§ã§ä§Ú ¨C <<§°§ã§ß§à§Ó§ß§í§Þ §á§â§Ú§ß§è§Ú§á§Ñ§Þ §Ò§å§ç§å§é§Ö§ä§Ñ §³§º§¡>> (GAAP).
Scandinavian Law Office §ä§Ö§ã§ß§à §ã§à§ä§â§å§Õ§ß§Ú§é§Ñ§Ö§ä §ã §â§ñ§Õ§à§Þ §á§â§à§æ§Ö§ã§ã§Ú§à§ß§Ñ§Ý§î§ß§í§ç §Ñ§å§Õ§Ú§ä§à§â§ã§Ü§Ú§ç §Ü§à§Þ§á§Ñ§ß§Ú§Û §´§Ñ§Ú§Ý§Ñ§ß§Õ§Ñ CPA-§å§â§à§Ó§ß§ñ §Ú §á§à§ï§ä§à§Þ§å §Þ§à§Ø§Ö§ä §á§â§Ö§Õ§Ý§à§Ø§Ú§ä§î §á§à§Ý§ß§í§Û §ã§á§Ö§Ü§ä§â §á§â§à§æ§Ö§ã§ã§Ú§à§ß§Ñ§Ý§î§ß§í§ç §Ò§å§ç§Ô§Ñ§Ý§ä§Ö§â§ã§Ü§Ú§ç §å§ã§Ý§å§Ô §á§â§Ú §à§ã§å§ë§Ö§ã§ä§Ó§Ý§Ö§ß§Ú§Ú §Ó§Ñ§ê§Ö§Ô§à §Ò§Ú§Ù§ß§Ö§ã§Ñ.