tilinpäätösarvostuksiin

Tilinpäätösarvostukset refer to the valuations performed as part of a company's financial statement preparation. These valuations are crucial for presenting a true and fair view of the company's financial position and performance. They involve determining the monetary value of various assets and liabilities on the balance sheet and calculating revenues and expenses for the income statement.

The process of tilinpäätösarvostukset encompasses a wide range of items. Tangible assets like property, plant, and equipment are valued based on their historical cost, depreciation, and potential impairment. Intangible assets, such as patents, trademarks, and goodwill, are also subject to valuation, often requiring specialized methodologies. Financial assets, including investments and receivables, are assessed for their fair value or recoverable amount. Liabilities, such as loans, provisions, and payables, are likewise valued to reflect their present obligations.

Specific accounting standards, such as Finnish Generally Accepted Accounting Principles (FAS) or International Financial Reporting Standards (IFRS), provide the framework and rules governing these valuations. These standards dictate the acceptable valuation methods, the required disclosures, and the principles of prudence and consistency. Independent auditors review these valuations as part of their audit to ensure compliance with accounting standards and the accuracy of the financial statements. The valuations directly impact key financial metrics like net assets, profit or loss, and cash flows, making them a cornerstone of financial reporting.