Atualização de Valores pelo IGP-M

Abstract

This work aims to study the financial statements, through the balance sheet and the statement of income for the year, listing from the formation of equity to the profit or loss of an entity, using as a study company Fundação de Ensino Octávio Bastos, presented its accounting statements for the last three years of 2019, 2020 and 2021. Another objective of this IP is to understand a little of financial mathematics, addressing its objectives and its use for calculating simple interest and compound interest, as well as the index IGP-M monetary restatement and correction, updating the values contained in UNIFEOB's shareholders' equity and deficit and surplus accounts in the last three years.