Euler's equation of motion for fluids is derived by applying Newton's second law (\(F=ma\)) to an infinitesimal fluid element, considering it to be an ideal fluid (inviscid, meaning no frictional forces).
The forces considered in the derivation are:
(1) Pressure forces acting on the surfaces of the fluid element (due to the pressure gradient).
(2) Body forces acting on the volume of the element, primarily gravity.
The equation relates the acceleration of the fluid element to the pressure gradient and the gravitational force per unit volume.
Viscous (frictional) forces are explicitly neglected.
Therefore, Euler's equation considers pressure and gravitational forces.