konsernituloslaskelmassa
Konsernituloslaskelma, known in English as a consolidated income statement, is a financial report that presents the revenues, expenses, and profit of a parent company and its subsidiaries as if they were a single economic entity. This consolidation process is necessary when a parent company has control over one or more other companies, typically when it owns more than 50% of their voting stock. The primary purpose of a konsernituloslaskelma is to provide a comprehensive view of the overall financial performance of the entire group, rather than just the individual performance of each legal entity.
The preparation of a konsernituloslaskelma involves several key steps. First, the individual financial statements of the
The structure of a konsernituloslaskelma generally follows that of a standard income statement, starting with revenue