bilansiväliseid

Bilansivälised (also known as off-balance-sheet entities) refer to entities that are not directly listed on a company's balance sheet but are still financially connected to it. These entities can include subsidiaries, joint ventures, and other affiliated companies that are not consolidated into the parent company's financial statements. Bilansivälised are significant in corporate finance and accounting because they can have a substantial impact on a company's overall financial health and performance.

The primary reason for not including bilansivälised on the balance sheet is to maintain transparency and comparability in financial reporting. By excluding these entities, investors and analysts can more easily compare the financial performance of different companies. However, this exclusion can sometimes lead to an incomplete picture of a company's true financial situation, as it does not account for the financial obligations and assets associated with these entities.

Bilansivälised can be categorized into two main types: associated companies and unconsolidated subsidiaries. Associated companies are entities that are financially connected to the parent company but are not controlled by it. Unconsolidated subsidiaries, on the other hand, are subsidiaries that are controlled by the parent company but are not consolidated into its financial statements due to differences in accounting policies or other reasons.

The treatment of bilansivälised in financial reporting is governed by accounting standards and regulations, such as International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP). These standards provide guidelines for when and how to consolidate or disclose information about bilansivälised entities. Compliance with these standards is crucial for ensuring the accuracy and reliability of financial statements.