Contabilidade - 05 (Aula 01)

A type of company that divides its capital into shares (stocks) and must publish its financial statements for everyone to see.

Assets that lack a physical form. Examples are brands, patents, and trademarks.

Obligations are debts owed to other people that need to be paid by a specific date.

Properties that are permanently attached to the land and cannot be removed without destruction or damage. These include buildings, structures, and trees.

This statement shows how the equity of a company changed during a specific period.

This financial statement explains how a company creates value - for both shareholders and society.

Small or medium-sized limited liability companies are required to produce reports for income tax, social security (Previdência Social), and the Social Security Code.

A company is considered to have open capital when its shares are publicly traded on a stock exchange.

These assets have a physical form, they are touchable. Car, building, stock of goods, etc.

These assets are linked to the soil and cannot be removed without destruction or damage. Examples include buildings, constructions, and trees.

These assets can be moved, either by themselves or by others. Examples include animals, machines, and equipment.

A financial report that reveals a company's economic performance over a specific period, usually one year. It shows how much profit (or loss) the company made.

A key financial report that provides a snapshot of a company's financial position on a specific date. It lists the company's assets (things it owns), liabilities (things it owes), and equity (the owners' stake).

A financial report that complements the Statement of Financial Performance (DRE). It provides a broader view of financial performance by including other changes to equity that are not reflected in the DRE.

A financial report that summarizes all the cash flows of a company during a specific period (money received and paid out).