Rahoitusesiteet

Rahoitusesiteet, often translated as financial statements or financial reports, are formal records of the financial activities and position of a business, person, or other entity. They are a crucial part of accounting and are used by a wide range of stakeholders, including investors, creditors, management, and regulators, to understand the economic health and performance of an entity.

The primary financial statements typically include the balance sheet, income statement (also known as the profit and loss statement), and cash flow statement. The balance sheet provides a snapshot of an entity's assets, liabilities, and equity at a specific point in time. The income statement summarizes revenues, expenses, and profits or losses over a period. The cash flow statement tracks the movement of cash both into and out of the entity, categorized into operating, investing, and financing activities.

These statements are prepared in accordance with generally accepted accounting principles (GAAP) or international financial reporting standards (IFRS) to ensure consistency and comparability. Audited financial statements, reviewed by an independent auditor, lend further credibility to the information presented. Rahoitusesiteet are essential for decision-making, performance evaluation, and compliance with legal and regulatory requirements. They offer insights into profitability, liquidity, solvency, and overall financial stability.