Analysis of Financial Statements and Corporate Performance

The Brazilian capital market continues to evolve and attract more and more companies and investors. The latter find a broader menu of assets, from different segments and sizes, while managers need to understand what is expected of them, how they will be evaluated by the market, and how to assess the performance of their companies. In this context, accounting knowledge and performance measurement based on financial statements become critical, since the language of accounting unites market participants and allows them to communicate and decide on the allocation of resources.

Where should the economic-financial analysis begin? How should each published statement be interpreted? What information should be extracted from each one, and how should they be combined to understand the performance of companies from different segments and sizes? The 4th edition assists the reader in this process, guiding them through the steps needed to build an understanding of companies' economic-financial profiles.

Maintaining the conceptual and theoretical rigor of Accounting Sciences and incorporating the most recent accounting pronouncements (CPCs), the book is a practical guide to interpreting financial statements, structuring analytical indicators, understanding financial performance, and building opinions.