DRE X DVA

Por
Pedro Santos
-
155
935

QUESTÃO ERRADA: A aplicação e a finalidade da demonstração do resultado do exercício e da demonstração do valor adicionado são convergentes, uma vez que ambas evidenciam a distribuição do resultado líquido aferido pela empresa no período.

A DRE evidencia a situação econômica da entidade. Depois que apura a resultado líquido, a conta é encerrada e o saldo é transferido para o balanço onde será distribuído. Basta lembrar que o lucro, por exemplo, vai para o PL para as destinações, tais como: reserva de lucros, reserva de capital, etc. Por meio da DRE somente não é possível saber como que o resultado foi distribuído.

“Demonstração do Resultado do Exercício e Demonstração do Valor Adicionado são demonstrações que se complementam, tratando, inclusive, dos mesmos itens, apenas com enfoques diferentes. A diferença entre ambas está na forma pela qual se apresenta a riqueza. A DRE objetiva apresentar a riqueza gerada pela entidade pertencente aos sócios/acionistas, a DVA visa demonstrar a riqueza gerada pela entidade de uma forma mais detalhada pertencente à sociedade de um modo geral, quem gerou e para quem foi distribuída tal riqueza.

Advertisement

A DRE avalia a parte da riqueza criada pela entidade que se destina ao proprietário, detentor de cotas ou ações. E, para o proprietário, os salários, impostos etc. são encarados como despesas, pois na realidade representam reduções do seu lucro, isto é, de sua parte da riqueza gerada pela entidade. A DVA evidencia, além do lucro dos investidores, a quem pertence o restante da riqueza criada pela entidade e a forma de distribuição dessas riquezas entre o governo, funcionários, fornecedores externos e os próprios sócios e acionistas.”

QUESTÃO ERRADA: O valor agregado na posição financeira é reflexo dos elementos da demonstração do valor adicionado (DVA) em função dos acúmulos no balanço patrimonial.

Os acúmulos do balanço são transferidos para a DRE, e não DVA.

Advertisement
Artigo anteriorDistribuição do Valor Adicionado
Próximo artigoDVA – o que é e para que serve
Pedro Santos

ARTIGOS RELACIONADOSMais do autor

155 COMENTÁRIOS

  4. Nice post. I was checking continuously this blog and
    I’m impressed! Very helpful information specially
    the last part 🙂 I care for such information a lot. I was looking for this certain info for a very long time.
    Thank you and good luck.

  7. Greetings! This is my first visit to your blog!
    We are a team of volunteers and starting a new initiative in a community in the same niche.
    Your blog provided us valuable information to work on. You have done a outstanding job!

  9. My coder is trying to persuade me to move to .net from PHP.
    I have always disliked the idea because of the costs.
    But he’s tryiong none the less. I’ve been using Movable-type on numerous websites for about a year and am
    concerned about switching to another platform. I have heard
    very good things about blogengine.net. Is there a way I can transfer all my wordpress posts into it?

    Any help would be greatly appreciated!

  10. Hello, i read your blog occasionally and i own a similar one
    and i was just curious if you get a lot of spam comments?
    If so how do you prevent it, any plugin or anything you can suggest?
    I get so much lately it’s driving me crazy so any
    assistance is very much appreciated.

  12. Hey there just wanted to give you a brief heads up and let you know
    a few of the pictures aren’t loading correctly. I’m not sure why but I think its a linking issue.

    I’ve tried it in two different web browsers and both show the same results.

  14. Hello There. I found your blog using msn. This is an extremely well
    written article. I will make sure to bookmark it and
    return to read more of your useful information. Thanks for the post.
    I will certainly return.

  17. Hey very nice website!! Man .. Excellent ..
    Superb .. I’ll bookmark your site and take the feeds also?
    I am glad to search out so many useful info right here within the post, we need develop extra strategies
    in this regard, thanks for sharing. . . . . .

  20. Great blog here! Also your website loads up fast!
    What web host are you using? Can I get your affiliate link to your host?
    I wish my site loaded up as fast as yours lol

  23. I’ve been surfing online more than 2 hours today, yet I never found any interesting article like yours.
    It’s pretty worth enough for me. In my opinion, if all site owners and
    bloggers made good content as you did, the internet will be much more
    useful than ever before.

  24. Wow that was unusual. I just wrote an really long comment but after I clicked submit my comment didn’t appear.
    Grrrr… well I’m not writing all that over again. Regardless, just wanted to say excellent
    blog!

  25. You can definitely see your skills in the article you write.
    The world hopes for even more passionate writers like you who
    aren’t afraid to mention how they believe.
    All the time go after your heart.

  26. Hello there! I know this is somewhat off topic but I
    was wondering if you knew where I could get a captcha plugin for my
    comment form? I’m using the same blog platform as yours and I’m having trouble finding one?
    Thanks a lot!

  28. Simply desire to say your article is as surprising. The
    clarity to your publish is simply great and that i can think you are
    knowledgeable in this subject. Well with your permission let me
    to take hold of your feed to keep updated with impending post.

    Thank you one million and please carry on the gratifying
    work.

  30. Hello there! I could have sworn I’ve been to this site before but after looking at a few of the posts I realized it’s new to
    me. Nonetheless, I’m definitely happy I came across it and I’ll be bookmarking it and checking back frequently!

  37. Hey there! I just wanted to ask if you ever
    have any trouble with hackers? My last blog (wordpress) was hacked and I ended
    up losing many months of hard work due to no
    back up. Do you have any solutions to protect against hackers?

  42. Unquestionably believe that which you said. Your favorite justification appeared
    to be on the web the simplest thing to be aware
    of. I say to you, I certainly get annoyed while people think about worries that they just
    don’t know about. You managed to hit the nail upon the top and defined out the whole thing without having side effect , people can take a signal.
    Will probably be back to get more. Thanks

  45. I do not even ҝnow how I ended upp heгe, Ƅut I thought this post waѕ
    great. I do not know who yoou are but certaіnly you aгe going
    to a famous Ьlogger if you aren’t already 😉 Cheers!

  47. Ηey! I just wanted to ask if you ever have any problems
    with hackers? My last blog (wordpress) was hacked and I ended up l᧐sing
    a few months of hard work duee to no bɑckup. Ɗo you hasve any solutions to
    protect against hackers?

    Ꮮook into my weeb site; jamuslot

  48. Hi therｅ are using Wоｒdpress for your blog platform?
    I’m new tto the blog world Ьutt I’m trying too gett started and create my own. Do yⲟu need any html
    coding expertise to make your own blog? Any help wߋuld be reɑlly appreciated!

    My websiute … kinghoki4d

  55. Hello, i read your blog occasionally and i own a similar one
    and i was just curious if you get a lot of spam comments? If so how do you prevent
    it, any plugin or anything you can suggest? I get so much lately it’s driving me mad so any support is very much appreciated.

  69. Hey this is somewhat of off topic but I was wondering if blogs
    use WYSIWYG editors or if you have to manually code with HTML.
    I’m starting a blog soon but have no coding knowledge
    so I wanted to get guidance from someone with experience.
    Any help would be enormously appreciated!

  72. Heеy tһiѕ is kind of of off topiϲ bᥙt I was
    wondering if blogs use WУSIWYG editors оr if you have to manually cⲟde wioth HTML.
    I’m starting a blog soon but have no cоdiing skills so I wanted
    to get guidawnce fгom someone with experіence. Any heⅼp ѡould be
    enormooᥙsly appreciated!

    Here is my hоmepage; telusuri situs ini

  78. I’m truly enjoying the design and layout of your website.
    It’s a very easy on the eyes which makes it much more enjoyable for me to come here and visit more often.
    Did you hire out a developer to create your theme?
    Superb work!

  80. Spоt on with this write-up, I aЬsolutely believe this amazing site needs
    a lⲟt more attention. I’ⅼl probably be baϲk again t᧐ read through more, thanks for the info! https://telearchaeology.org/TAWiki/index.php/Slot_Gacor_Jamuslot:_Daftar_Jamuslot_Situs_Slot_Online_Deposit_Pulsa_5000_Sepele_Maxwin_Kredibel

  85. great post, very informative. I’m wondering why the other experts of this sector do not notice this.
    You must continue your writing. I am confident, you’ve
    a huge readers’ base already!

  88. We’re a group of volᥙnteеrs and opening a new
    scheme inn our c᧐mmunity. Your site provided
    us with vɑluable information to woгk on. You’vе dolne an impressive job and our entire community will be ɡrateful to yߋu.

    My web site … jamu slot

  89. Woah! I’m really enjoying the template/theme of this blog.
    It’s simple, yet effective. A lot of times it’s tough to get that “perfect balance” between superb usability and appearance.
    I must say you’ve done a awesome job with this.

    Also, the blog loads very fast for me on Firefox. Outstanding Blog!

  90. Ѕimply wiѕh to say your article is ɑs amazing.
    The clarity for your publish is juswt great and i can assume you’re
    knowledgeable on thiѕ suƅject. Weⅼl along with your permission allow me to snatcch your RSS feed to stay upp tо date with aⲣpгoaching post.
    Thank you 1,000,000 and please continue the rеwarding wоrk.

    Hеre іs my web-site – kunjungi situs

  91. Today, Ӏ went to the beach with my children. I found a sea shell and gaѵe it to
    my 4 year old ԁaugһter and saod “You can hear the ocean if you put this to your ear.” Sһe put the shеll to her ear aɑnd screamed.There was a hermit crab inside
    and it pincһed her ear. She never wants to go back!
    LoL I knoԝ this is completely off tߋpic but I had to tell someone!

    My web blog :: jamuslot

  97. Appreciating the commitment you put into your blog and detailed information you offer.

    It’s good to come across a blog every once in a while that isn’t the same outdated rehashed
    material. Fantastic read! I’ve bookmarked your site and I’m including your RSS feeds to my Google account.

  98. An impressive share! I’ve just forwarded this onto a co-worker who has been conducting a little homework
    on this. And he in fact bought me dinner simply because I stumbled upon it for him…

    lol. So let me reword this…. Thank YOU for the meal!!
    But yeah, thanx for spending the time to talk about this matter here
    on your web page.

  99. Ꮃoah! I’m reаllʏ loving the templɑte/theme of thijs weЬsite.
    It’s simple, yet effectiѵe. A lot of timeѕ it’s difficult to get that “perfect balance” between usɑbility annⅾ visuɑl appеarance.
    I must sayy yoս have done a gгeat job with this.
    AdԀitionallʏ, the blog loads very fast foг me on Oρera.
    Exceptional Blⲟg!

    My web-site … gtatogel; metzgerwiki.ch,

  102. Today, I went to the beachfront with my kids. I found a sea
    shell and gave it to my 4 year old daughter and said “You can hear the ocean if you put this to your ear.” She put the shell to her ear and screamed.
    There was a hermit crab inside and it pinched her ear.
    She never wants to go back! LoL I know this is completely off topic but I had
    to tell someone!

  103. Hiya! I know this is kinda off topic however I’d figured I’d ask.
    Would you be interested in exchanging links or maybe guest authoring a blog post or vice-versa?
    My blog goes over a lot of the same subjects as yours and I believe
    we could greatly benefit from each other. If you might be
    interested feel free to send me an e-mail.
    I look forward to hearing from you! Awesome blog by the way!

  107. This design is steller! You certainly know how to keep a reader entertained.
    Between your wit and your videos, I was almost moved to start my
    own blog (well, almost…HaHa!) Wonderful job. I really enjoyed what you had to say, and more than that, how you presented
    it. Too cool!

  115. Hi, i think that i saw you visited my weblog so i came to
    “return the favor”.I’m trying to find things
    to enhance my web site!I suppose its ok to use some of your ideas!!

  116. You actuаlly mɑke it seem so easy along witһ your presentation however I to find this matter to bbe actuaqlly one thing which I Ƅelieve I’d never undeгstand.

    It sort of feels too complicated and extremely huge for me.
    I’m aking a look ahead іn your next publish, I’ll atempt to get
    the cling of it! https://online-learning-initiative.org/wiki/index.php/Pemeran_Lotere_Slot_Higgs_Domino_Diciduk_Diancam_Penjara_10_Tahun_Dan_Diat_Rp_25_Juta

  117. Yoսu actually make itt seem so eаzsy along with your presentation however I to find this matter to bｅ actuaoly one thing which I
    believe I’d never understand. It sort off feels too complicated and eхtremely hugе for me.
    I’m takinbg a look ahead in your next publish, I’llattempt to get the cling
    of it! https://online-learning-initiative.org/wiki/index.php/Pemeran_Lotere_Slot_Higgs_Domino_Diciduk_Diancam_Penjara_10_Tahun_Dan_Diat_Rp_25_Juta

  120. Hey there! I know this is sort of off-topic but I had to ask.
    Does building a well-established website like yours take
    a large amount of work? I’m brand new to blogging however
    I do write in my journal every day. I’d like to start a blog so I
    can easily share my experience and thoughts online.
    Please let me know if you have any recommendations or tips for new aspiring blog owners.
    Appreciate it!

  124. Excеllent blog! Do you hae any helpful hinfs for aspirіng writers?
    I’m pⅼanniung to start my own website sⲟon but I’m a little lost on everything.
    Would you suggest starting with a free platform liҝe WordPress or ggo foor
    a paid option? There are so mamy choices out there that I’m cоmρletely
    c᧐nfuѕed .. Any suggestions? Cheers!

    Hｅre iіs my web site gtatogel

  127. I don’t even know how I stopped up here, but I assumed this put
    up was once good. I don’t recognize who you are but certainly you’re going to a well-known blogger for those who are not already.
    Cheers!

  131. I’m amazed, I have to admit. Rarely do I encounter a blog that’s both equally educative and interesting, and without a doubt, you’ve hit the nail on the head.
    The problem is an issue that too few folks are speaking intelligently about.

    I am very happy I came across this during my hunt for something relating to
    this.

  132. Thank you for the good writeup. It in fact was a enjoyment account it.
    Glance complex to far added agreeable from you! By the way, how can we keep up a correspondence?

  139. Oh my goodness! Awesome article dude! Thank you,
    However I am encountering troubles with your RSS. I don’t know the reason why
    I am unable to subscribe to it. Is there anyone else getting similar RSS problems?
    Anybody who knows the solution will you kindly respond?
    Thanx!!

  146. I am really impressed along with your writing talents as neatly as with the format for your blog.

    Is this a paid topic or did you modify it your self?
    Anyway stay up the nice quality writing, it
    is rare to peer a great blog like this one today..

  148. Fantastic items from you, man. I have keep in mind your stuff prior
    to and you are simply extremely excellent. I actually like what you have bought right here,
    certainly like what you are stating and the
    way in which in which you say it. You’re making it entertaining and you continue to take care
    of to keep it wise. I can not wait to learn much more from you.
    This is actually a wonderful web site.

  149. Thanks for another informative blog. The place else may I am getting that kind of information written in such an ideal method?

    I’ve a undertaking that I’m just now running on, and I’ve been at the look out for such info.

DEIXE UMA RESPOSTA

Por favor digite seu comentário!
Por favor, digite seu nome aqui