taseellinen

Taseellinen is a Finnish adjective meaning relating to the balance sheet or something that appears on the balance sheet. It is used mainly in accounting and financial reporting to describe items, values, or concepts that are reported on a company’s balance sheet (tase).

In practice, taseellinen arvo refers to the carrying amount of an asset or liability as it is presented on the balance sheet, rather than its market value or fair value. The term helps distinguish balance sheet presentation and measurement from other financial statements, such as the income statement or cash flow statement. It is often used when discussing how assets, liabilities, and equity are recorded and reported at a given point in time.

Etymology-wise, taseellinen is formed from the noun tase (balance sheet) and the common suffix -ellinen, which creates adjectives describing characteristics or relations. The term is most common in Finnish-language accounting literature, regulatory guidance, and professional discourse, and may be less familiar outside those contexts.

While taseellinen is widely understood among Finnish accountants, its usage is specialized. It serves to clarify that a discussion concerns balance-sheet figures and measurements rather than performance over a period or transactions reflected in the income statement. See also related concepts such as tase, taseessa esitettävät erät, käypä arvo (fair value), and tuloslaskelma (income statement).