Toimintatuotot
Toimintatuotot is a Finnish accounting term referring to the revenues generated by a company’s core business activities during a financial period. They are a primary line item on the income statement and are used to assess the profitability of the company’s operating activities, separately from financing and extraordinary items.
Definition and scope: Toimintatuotot typically include sales of goods and provision of services that arise from
Measurement and recognition: Revenue is recognized under applicable accounting standards when the entity has transferred control
Presentation and use: On the income statement, toimintatuotot are presented alongside operating expenses to derive operating