Uma análise comparativa das receitas financeiras das entidades: diferenças de valores das receitas financeiras na DRE e na DVA

Abstract

Publicly traded companies in Brazil at the end of their fiscal year, generally over a period of one year, starting on 01/01 and ending on 12/31 of the same year, must disclose their financial information, demonstrating the current situation of the company. To disclose their financial situation, companies publish accounting reports such as the balance sheet, income statement, statement of comprehensive value and statement of added value. This work analyzes two financial statements, namely: the income statement for the year and the added value statement. The first demonstration seeks to show how much value the company can generate with its main activity, that is, in its operations, and the second demonstrates how these values generated by the company are being distributed, for example to third parties and the state ( fees and taxes). Companies from the same sector were chosen, as it is believed that they would use similar criteria when evaluating their financial statements. In the analysis of the financial statements of the companies Energisa Transmissão de Energia S/A and Aeris Industria e Comercio de Equipamentos para Geração de Energia S.A, differences in values recorded between one statement and the other were verified, referring to financial revenues. Financial income refers to gains from the company's interest-bearing transactions, such as financial investments or exchange rate gains. This work aims to highlight the reason for the difference in the values of financial income recorded in the income statement for the year and the value recorded in the value added statement, since the values should be the same. However, in some situations, revenue values are lower in the value-added statement compared to the value recognized in the income statement for the year.