tilinpäätösasioihin

Tilinpäätösasioihin refers to matters related to a company's financial statements. In Finland, this is a crucial legal and accounting process that occurs annually. The primary purpose of a financial statement, or tilinpäätös, is to provide a true and fair view of the company's financial position and performance over a specific accounting period, usually a financial year. This involves preparing several key documents, including the income statement (tuloslaskelma), balance sheet (tase), and cash flow statement (rahoituslaskelma), along with accompanying notes (liitetiedot).

The preparation of these financial statements is governed by Finnish accounting legislation, such as the Kirjanpitolaki (Accounting Act) and Kirjanpitolautakunta's (Accounting Board) recommendations. Companies are required to maintain proper accounting records throughout the year, which form the basis for the financial statements. The preparation involves classifying and summarizing financial transactions, valuing assets and liabilities, and recognizing revenues and expenses according to established accounting principles.

Tilinpäätösasioihin also encompasses the audit of the financial statements, if required by law or the company's articles of association. An auditor examines the financial statements to ensure they are prepared correctly and comply with regulations. Furthermore, the financial statements are typically presented to the company's shareholders or owners for approval at the annual general meeting. This process ensures transparency and accountability in the company's financial dealings.