Interimraportointi

Interimraportointi, often translated as interim reporting or interim financial reporting, refers to the practice of a company publishing financial statements at regular intervals between its annual reporting periods. These reports, which can be quarterly, semi-annually, or at other designated times, provide stakeholders with a more timely overview of the company's financial performance and position. The primary purpose of interim reports is to offer current information, allowing investors, creditors, and other interested parties to make informed decisions based on recent financial data.

Interim reports typically include a condensed version of the financial statements, such as a statement of financial position, a statement of comprehensive income, and a statement of cash flows. They may also include other relevant disclosures, such as significant events that have occurred since the last annual report, changes in accounting policies, or management's discussion and analysis of the results. While interim reports are generally less detailed than annual reports, they are still expected to adhere to accounting principles. The specific requirements for interim reporting can vary depending on the jurisdiction and the listing rules of the stock exchange where the company is traded. This reporting practice enhances transparency and can help to identify potential issues or positive trends early on.