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Measurement of assets
The measurement of an asset involves decisions at different points in time: initial recognition, the appropriation of the consumption of its benefits, and the verification of the recoverability of its carrying amount. The four standards complement each other.
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Reforma Tributaria · Healthcare Area
PRICING IN THE HEALTHCARE SECTOR
The tax reform changes the pricing logic in the health sector because IBS and CBS adopt a consumption taxation model with broader credits, "off-invoice" incidence, and differentiated treatments. Complementary Law No. 214/2025 reduces IBS and CBS rates by 60% for health services expressly listed in its Annex III. This does not mean a final rate of 60%, but the application of 40% of the standard rate.
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Accounting Equation · Equity
EQUITY AND THE ACCOUNTING EQUATION
Understanding a company's financial position is essential not only for accounting professionals, but also for managers, administrators, and entrepreneurs. Decisions related to investments, debt, asset acquisition, and use of available resources depend on information capable of demonstrating the economic and financial reality of the organization.
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