tilinpäätösmallit

Tilinpäätösmallit refer to standardized templates or formats used for preparing a company's financial statements. These models ensure consistency and comparability across different companies and accounting periods. In Finland, as in many other countries, accounting legislation dictates the minimum requirements for financial reporting, and these models help businesses adhere to these regulations.

The primary financial statements typically included in a tilinpäätösmalli are the balance sheet (tase), income statement (tuloslaskelma), and cash flow statement (rahoituslaskelma). Larger companies may also be required to provide a statement of changes in equity (omat pääoman muutokset) and notes to the financial statements (liitetiedot). These notes offer additional details and explanations of the figures presented in the main statements.

Using tilinpäätösmallit simplifies the accounting process and reduces the likelihood of errors. They provide a clear structure for presenting financial information, making it easier for stakeholders such as investors, creditors, and tax authorities to understand a company's financial performance and position. Many accounting software programs incorporate these models, further streamlining the preparation of financial reports. The specific details within a model can vary depending on the size and type of business, as well as the applicable accounting standards (e.g., Finnish GAAP or IFRS).