konsernitason

Konsernitason is a term used in Finnish corporate accounting to refer to the level at which a business group (konserni) is consolidated for financial reporting. It defines which entities are included in the group’s consolidated financial statements, typically the parent company and its subsidiaries over which the group has control.

Control is defined as the power to govern the financial and operating policies of an entity to obtain benefits from its activities. This power is usually evidenced by holding a majority of voting rights, but can also arise from contractual arrangements or other mechanisms. The konsernitason thus determines which subsidiaries, branches, and sometimes associates are included in the consolidated statements or accounted for under equity method.

The konsernitason affects the presentation of assets, liabilities, revenues, and expenses, as well as the treatment of intercompany transactions and eliminations. It also influences how non-controlling interests are shown in the consolidated results. Changes to the konsernitason occur through events such as acquisitions, disposals, reorganizations, or changes in control.

Regulatory and standards frameworks guide the determination and disclosure of the konsernitason. International standards such as IFRS, along with national GAAP, specify the criteria for consolidation and the required notes describing the basis of consolidation and the entities included. The term itself derives from konserni (corporate group) and taso (level), reflecting its use as a descriptor of the group’s accounting scope.