konsernitaseeseen

Konsernitaseeseen, often translated as a consolidated balance sheet, is a financial statement that aggregates the assets, liabilities, equity, revenues, and expenses of a parent company and its subsidiaries into a single set of figures. The concept is used by companies that operate through multiple legal entities but wish to present an overall picture of their financial position. The consolidation process eliminates inter‑company transactions and balances, ensuring that the results reflect only external economic activity.

Internationally, consolidated financial statements are governed by standards such as International Financial Reporting Standard (IFRS) 10, “Consolidated Financial Statements,” and, in the United States, by the Financial Accounting Standards Board’s (FASB) ASC 810. These frameworks specify the definition of control, the method of consolidation (full consolidation, proportionate consolidation, or equity method), and the treatment of goodwill, deferred taxes, and non-controlling interests. Auditors assess the adequacy of disclosures concerning the methods used, assumptions, and any significant judgments made during preparation.

The primary purpose of a konsernitaseeseen is to provide stakeholders—including investors, creditors, and regulators—with a clear picture of a group’s overall financial health. By reflecting the aggregate resources and obligations of all entities within the group, analysts can evaluate liquidity, solvency, and capital structure without the complications arising from intra‑group interactions. However, consolidating multiple entities also increases the complexity of reporting. Companies must maintain rigorous internal controls, detailed inter‑company accounting systems, and consistent elimination entries to comply with regulatory requirements and to avoid misstatement risks.