مقالات وأخبار عن محاسبة

PJ vs. CLT: Advantages and Disadvantages in the Brazilian Labor Market

PJ or CLT? Compare FGTS, vacation, 13th salary, INSS and taxes under Brazil's 2026 rules, with a R$ 10,000 example of which pays off at each salary le...

Cooperative Companies: what they are and how they are formed

What a cooperative is, how to form one under Brazil's Law 5,764/71, surplus, mandatory funds, pros and cons, and examples such as Capal and Sicredi.

What are Micro and Small companies for accounting

ME, EPP and MEI limits in 2026, Simples Nacional, Brazil's tax reform, pros and cons, and what LC 123/2006 says about microenterprises.

What are OSCIP: Civil Society Organization of Public Interest

What an OSCIP is in Brazil, how an entity qualifies under Law 9,790/99, how it differs from an OS and an OSC (MROSC), and its pros and cons.

Cash Flow Indicators: what we should pay attention to

Cash flow statement ratios: interest, debt and dividend coverage, quality of earnings, capital expenditure and returns, with the Vale and CEMIG exampl...

How to calculate the Working Capital Reserve

A guide to calculating working capital, net working capital, working capital needs and the cash conversion cycle, with examples and exercises.

The types of Cash Flow and how to do it in practice

Types of cash flow (operating, free, projected, discounted) and how to prepare the cash flow statement by the direct and indirect methods.

The use of Cash Flow in Financial Management

How cash flow supports management: operating, investing and financing decisions, the operating cycle and solved exercises.

Differences between Cash Flow (DFC) and Income Statement (DRE)

The income statement shows profit on the accrual basis; the cash flow statement shows the money that came in and went out. See the difference.

Main indicators in the Income Statement (DRE)

Gross, operating, EBITDA and net margins, ROI, ROE and asset turnover: how to calculate and interpret income statement ratios, with an example.

Types of Provisions in Companies and their Calculations

Provisions, contingent liabilities, credit losses, warranties, vacation pay, 13th salary and charges: what a real provision is and how to calculate it...

The structure of the Income Statement (DRE)

The order of the lines of the Brazilian income statement (DRE) under Law 6,404/76 and CPC 26, from gross revenue to net income, with examples.

Main taxes and how they appear in the Balance Sheet and DRE

Brazil's federal, state and municipal taxes in 2026, the tax reform (CBS, IBS and IS) and how each tax is posted on the Balance Sheet and the DRE.

Depreciation and adjustments to the Balance Sheet

Fair value, present value adjustment, equity valuation adjustments and depreciation: how each one is calculated and posted on the Balance Sheet.

DRE vs Balance Sheet: differences and when to use each one

The balance sheet and the DRE (the Brazilian income statement): the DRE structure, how the two are linked and when to use each one.

All Balance Sheet items and real examples with B3

Balance sheet groups and accounts under Brazil's current Corporate Law and how to find real balance sheets of listed companies on B3, with Vale as an ...

Vertical and Horizontal Analysis and Ratios in the Balance Sheet

How to perform horizontal and vertical analysis and calculate liquidity, debt and capital structure ratios, with worked examples and exercises.

Balance sheet in the accounting system: transactions and accounting

How each transaction changes Assets = Liabilities + Equity, with debits and credits, the resulting balance sheet and the four types of adjusting entry...

The accounting cycle: its stages and bookkeeping

The five stages of the accounting cycle — capture, recognition, accumulation, summarisation and disclosure —, chart of accounts, books and statements.

Credit and Debit: financial transactions with ledgers and balance sheets

A debit is where resources went; a credit, where they came from. Learn T-accounts, double entry and the trial balance.