tilinpäätöslajit

Tilinpäätöslajit refers to the different types of financial statements that companies are required to prepare. These statements provide a snapshot of a company's financial health and performance. The specific types of financial statements and the level of detail required can vary depending on the size and legal structure of the company, as well as the relevant accounting standards.

In Finland, the primary financial statements include the balance sheet, income statement (also known as the profit and loss statement), and the cash flow statement. The balance sheet presents a company's assets, liabilities, and equity at a specific point in time. The income statement details a company's revenues, expenses, and resulting profit or loss over a period. The cash flow statement tracks the movement of cash into and out of the company from its operating, investing, and financing activities.

Additionally, companies may prepare notes to the financial statements, which provide further explanation and supplementary information about the figures presented in the main statements. Management reports may also be part of the annual report, offering a qualitative assessment of the company's performance and outlook. The specific requirements for tilinpäätöslajit are governed by Finnish accounting legislation and accounting standards.