DMPL: como preencher e calcular | Reserva de Capital, Reserva Legal, Reservas de Lucros e Dividendos

Slides for this class: https://professorquintino.com.br/slid... Text for this video: https://professorquintino.com.br/slid... Professor Quintino's Website: https://www.professorquintino.com.br ------------------------------------------- Content: 00:07 – DMPL – Definition 00:34 – Stylized Balance Sheet 01:01 – DMPL 01:44 – DMPL - Format 03:23 – 1st Event – ​​Release of last year's final situation 03:55 – Capital Reserve – Theory 05:35 – Bringing the Income Statement... 05:50 – 2nd Event – ​​Recording the profit obtained 06:17 – 3rd Event – ​​Legal Reserve 07:26 – Bringing the DLPA... 10:03 – 4th event – ​​Contingency reserve 12:48 – 5th event – ​​Dividend distribution 15:37 – 6th event – ​​Statutory reserve 17:47 – 7th event – ​​Expansion reserve 19:24 – Sum of balances 20:20 – Other reserves – Unrealized profit reserve 21:26 – Other reserves – Tax incentive reserve 21:45 – Closing 22:31 – Final clip ------------------------------------------ Subscribe to the channel at this link: 👊 https://www.youtube.com/@ProfessorQui... -------------------------------------------- Become a channel member. Click this 🔗 link:    / @professorquintino   --------------------------------------------- On Professor Quintino's website 🔗 (https://professorquintino.com.br), 🔎 you will find the channel's videos organized by subject and in sequence, according to the academic course syllabi. Visit: https://professorquintino.com.br -------------------------------------------- The following list contains links to access the videos, organized in order, according to the main course syllabi covered on the channel. 🔗 Video that brings together all the subjects:    • Links dos vídeos, organizados em sequência...   📕 Basic Accounting:    • Contabilidade Básica. Links dos vídeos, na...   📗 Intermediate Accounting:    • Contabilidade Intermediária. Links dos víd...   📚 Advanced Accounting:    • Contabilidade Avançada. Links dos vídeos, ...   📘 Cost Accounting:    • Contabilidade de Custos. Links dos vídeos,...   📙 Tax Accounting:    • Contabilidade Tributária. Links dos vídeos...   💸 Public Accounting and Budgeting:    • Contabilidade e Orçamento Público. Links d...   📔 Accounting Theory:    • Teoria da Contabilidade. Links dos vídeos,...   📒 Financial Statement Analysis:    • Análise das Demonstrações Contábeis. Links...   🌎 Economics:    • Economia. Links dos vídeos, na sequência, ...   📈 Financial and Capital Markets:    • Mercado Financeiro e de Capitais. Links do...   💰 Financial Education:    • Educação Financeira. Links dos vídeos, na ...  

Treasury actions: concept, limits, and accounting entries in practice.
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Treasury actions: concept, limits, and accounting entries in practice.

10.03. Profit Reserves Class (General Accounting)
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10.03. Profit Reserves Class (General Accounting)

DFC - Cash Flow Statement. Direct and indirect methods. Comparison. Calculations. Form.
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DFC - Cash Flow Statement. Direct and indirect methods. Comparison. Calculations. Form.

2026 Salary and Payslip Calculation: Earnings, Deductions, and Social Security, Income Tax, FGTS,...
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2026 Salary and Payslip Calculation: Earnings, Deductions, and Social Security, Income Tax, FGTS,...

Aprenda agora as Reservas de Lucro, de forma simples e correta!🤓
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Aprenda agora as Reservas de Lucro, de forma simples e correta!🤓

DMPL
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DMPL

Lease. Lease liability. Present value. CPC 06. NBC TG 06. How does it work? Practice.
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Lease. Lease liability. Present value. CPC 06. NBC TG 06. How does it work? Practice.

RESERVA de LUCROS / Destinação do RESULTADO
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RESERVA de LUCROS / Destinação do RESULTADO

Merchandise Bonuses and Gifts. Accounting entries and tax differences.
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Merchandise Bonuses and Gifts. Accounting entries and tax differences.

CONTABILIDADE GERAL: RESUMO DE TODA A MATÉRIA (APRENDA TUDO EM UMA AULA)
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CONTABILIDADE GERAL: RESUMO DE TODA A MATÉRIA (APRENDA TUDO EM UMA AULA)

How to Think About Risk with Howard Marks
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How to Think About Risk with Howard Marks

Income Tax. Sources and Methods of Collection. Salary, Carnê-Leão (Tax Payment Booklet), GCAP (Ca...
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Income Tax. Sources and Methods of Collection. Salary, Carnê-Leão (Tax Payment Booklet), GCAP (Ca...

DMPL - Statement of Changes in Equity - Modernized video on the subject in the description.
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DMPL - Statement of Changes in Equity - Modernized video on the subject in the description.

AMERICANAS e a contabilização do Risco Sacado | Porto Bovo Gestão Contábil
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AMERICANAS e a contabilização do Risco Sacado | Porto Bovo Gestão Contábil

After 10 Years, I Discovered This About Money and Wealth Building!
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After 10 Years, I Discovered This About Money and Wealth Building!

New Income Statement, NBC TG 51 (IFRS 18): Complete Explanation + Practical Example | Function vs...
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New Income Statement, NBC TG 51 (IFRS 18): Complete Explanation + Practical Example | Function vs...

How to Read & Analyze the Balance Sheet Like a CFO | The Complete Guide to Balance Sheet Analysis
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How to Read & Analyze the Balance Sheet Like a CFO | The Complete Guide to Balance Sheet Analysis

BALANÇO PATRIMONIAL E DRE [DO ZERO TUDO EM 48MIN]🔴
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BALANÇO PATRIMONIAL E DRE [DO ZERO TUDO EM 48MIN]🔴

Consortium in Accounting, Accounting Entries. Step-by-Step with Practical Example.
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Consortium in Accounting, Accounting Entries. Step-by-Step with Practical Example.

ALL EQUITY ACCOUNTS - BALANCE SHEET
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ALL EQUITY ACCOUNTS - BALANCE SHEET