Abstract:
Financial statements fulfill an important role of accounting to generate, for their users,
useful information for the decision-making process. With these documents, the
accounting user has access to relevant data, enabling more assertive decisions
regarding the entity's operation. Thus, the subject of this work deals with the
relevance of the Income Statement for the Year for the generation of useful
information in order to demonstrate its relevance for the analysis of Profitability and
Profitability indicators. For this, the work seeks to answer the following research
problem: "How can the analysis of the Income Statement for the Year contribute to
the improvement of Profitability and Profitability indicators?" The methodology used
for the development of this work will be used bibliographic research based mainly on
ASSIS, BANDEIRA, SEVERIANO, in addition to a hypothetical case study to clarify
the application of the theme in a practical example. In view of the above, it is valid to
consider that the Income Statement for the Year, in addition to making it possible to
analyze current data, can help in correcting operational bottlenecks for future
periods.
