Slides for this class: https://professorquintino.com.br/slid... Video text: https://professorquintino.com.br/slid... Professor Quintino's website: https://www.professorquintino.com.br This video presents the Income Statement in its conceptual aspects, sequentially ordering all the accounts that make up this accounting document. (00:07) Conceptualization (00:20) Calculation of the result of the fiscal year (Revenue - Expenses = Result) (01:00) The statement of the result of the fiscal year may be simple or complete (01:13) DRE in simple format and generic formula (01:37) DRE in full format (01:50) Details of the DRE (01:56) Gross Revenue Deductions (Taxes on sales, rebates, returns and commercial discounts granted) (02:16) = Net Revenue (values ​​actually belonging to the company) Costs of products sold or goods sold or services rendered (02:34) = Gross profit Selling expenses Administrative expenses] Other operating expenses Other operating revenues (03:00 = Profit before financial result Financial revenue Financial expenses (03:23) = Profit before taxes and participations (calculation basis) Income tax Social contribution on net profit (03:45) = Profit after income tax Donations and contributions Shares (04:00) = Net profit (this is the profit that will be distributed to the partners, in the form of dividends, and also reinvested in the company) (04:20) Segregation of the financial result in relation to other expenses to better define the company's result, regardless of interest or financial charges paid or received. (04:35) The DRE is presented vertically and in a deductive manner (*that is, from an initial value, we subtract costs and expenses, then taxes, to finally find the net profit. (05:22) The DRE is a common film that reveals, like a story, everything that happened in the accounting year. ----------------------------------------- On this Professor Quintino website (https://professorquintino.com.br), you will find the channel's videos organized by discipline and in sequence, according to the syllabuses Visit: https://professorquintino.com.br ------------------------------------------- ???? Subscribe to the channel at this link: ???? https://www.youtube.com/@professorqui... -------------------------------------------- In the following list, there are the links to access the videos, organized in order, according to the main syllabuses of the disciplines explored on the channel. ???? Video that brings together all the disciplines: • Links of videos, organized in sequence... ???? Basic Accounting: • Basic Accounting. Video links... ???? Intermediate Accounting: • Intermediate Accounting. Video links... ???? Advanced Accounting: • Advanced Accounting. Video links... ???? Cost Accounting: • Cost Accounting. Video links... ???? Tax Accounting: • Tax Accounting. Video links... ???? Accounting Theory: • Accounting Theory. Video links... ???? Analysis of Financial Statements: • Analysis of Financial Statements. ... ???? Economics: • Economics. Video links, in sequence... ???? Financial and Capital Market: • Financial and Capital Market. Video links... ???? Financial Education: • Financial Education. Video links... ------------------------------------------------------ Topics covered: dre, income statement, gross revenue, deductions, net revenue, cost of goods sold, cpv, cost of goods sold, cmv, cost of services rendered, csp, gross profit, sales expenses, administrative expenses, financial result, financial revenue, financial expenses, l air, profit before taxes, net profit, calculation of the income for the year, operating profit