Atualização de Valores pelo IGP-M

Abstract

Accounting science is as old as humanity itself. With the cultural, social and economic development, it was that accounting started to evolve and the rules and practice of accounting developed according to the needs and world trends over the years. In this work, according to a real company, we will present the values of net profits and equity of the last three years of a real company. In other words, the demonstration of the situation (values) of a certain company in a certain period of time, three years in this case. The problem is that for the purpose of calculating Financial Mathematics, or for investors, the values of this statement will probably not be the same as today, probably. This is all because there are “n” aggravating factors, not allowing, for example, 100.00.00 R $ of Shareholders' Equity today, to represent the same market value tomorrow. Hence the interest.