tilinpäätösarvot

Tilinpäätösarvot, or financial statement values, refer to the monetary figures presented in a company's financial statements. These statements, including the balance sheet, income statement, and cash flow statement, provide a snapshot of a company's financial health and performance over a specific period. The values reported are determined according to accounting standards, such as International Financial Reporting Standards (IFRS) or Generally Accepted Accounting Principles (GAAP).

The balance sheet displays assets, liabilities, and equity at a specific point in time. Assets are resources owned by the company, liabilities are obligations to others, and equity represents the owners' stake. Values here can be historical costs, fair values, or other measurement bases, depending on the nature of the item and the applicable accounting standards.

The income statement, also known as the profit and loss statement, shows revenues, expenses, gains, and losses over a period, ultimately leading to net income or loss. Revenues represent income generated from ordinary business activities, while expenses are costs incurred in generating that revenue.

The cash flow statement tracks the movement of cash in and out of the company, categorized into operating, investing, and financing activities. These values are crucial for understanding a company's liquidity and its ability to generate cash. Investors, creditors, and management use these tilinpäätösarvot to make informed decisions about the company's financial situation and future prospects. The reliability and accuracy of these values are paramount for effective financial analysis and reporting.