Pääomayksiköt
Pääomayksiköt, often translated as "corporate entities" or "corporate units," refer to the basic organizational units of a corporation. Each pääomayksikkö is a separate legal entity with its own assets, liabilities, and profits. The concept is central to corporate law and financial reporting, particularly in jurisdictions that follow the European Union's Corporate Group Accounting Directive (EU CGAD).
The primary purpose of pääomayksiköt is to facilitate the consolidation of financial statements. By treating each
Pääomayksiköt are typically established based on the control that one entity exercises over another. Control is
The concept of pääomayksiköt is not universally applied. Some jurisdictions, such as the United States, do not
In summary, pääomayksiköt are a key component of corporate law and financial reporting, providing a structured