Lõppbilanss

Lõppbilanss, also known as the final balance sheet, is a financial statement that provides a snapshot of a company's financial position at a specific point in time. It is a critical tool for investors, creditors, and management to assess the company's financial health and performance. The lõppbilanss is typically prepared at the end of an accounting period, such as a fiscal year, and is used to determine the company's net worth.

The lõppbilanss consists of three main sections: assets, liabilities, and equity. Assets represent the resources owned by the company, including cash, accounts receivable, inventory, and property, plant, and equipment. Liabilities are the company's financial obligations, such as accounts payable, loans, and accrued expenses. Equity represents the residual interest in the assets of the company after deducting liabilities. It is composed of share capital and retained earnings.

The lõppbilanss is prepared in accordance with accounting standards and regulations, such as the International Financial Reporting Standards (IFRS) or the Generally Accepted Accounting Principles (GAAP). It is an essential document for external auditors, who review the accuracy and completeness of the financial statements.

The lõppbilanss is used for various purposes, including financial analysis, budgeting, and forecasting. It helps investors evaluate the company's financial stability and growth potential. Creditors use it to assess the company's ability to repay debts. Management uses it to monitor the company's financial performance and make informed decisions.

In summary, the lõppbilanss is a comprehensive financial statement that provides valuable insights into a company's financial position. It is a vital tool for stakeholders to make informed decisions and assess the company's financial health and performance.