IMPACT OF ACCOUNTING CHANGE IN RECOGNITION OF ASSETS IN LEASING OPERATIONS

• Autor(a) principal: Ribeiro, Denise Maria
• Data de Publicação: 2014
• Outros Autores: dos Reis, Elizio Marcos, Pinheiro, Laura Edith Taboada
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3918
• topic: leasing; Lei 11.638/07; quebra estrutural

The Law 11.638/07, which amended Law Corporation, has changed the method of accounting of financial leasing operations, establishing recognition of the asset and corresponding liability on the balance sheet of the lessee. The research objective was to determine whether there was an impact of accounting change in interest in this type of financing. From the carrying amounts recorded in the financial institutions authorized to operate leasing in Brazil, sought to model an equation relating the volume of financial leasing operations and variables related to the growth of leasing as credit transactions in general, growth indicators economic and total volume of vehicles produced and licensed. Tests were used for multiple regression analysis to compare the adjusted R² and F Test of Chow (check for structural breaks in the equation). The survey sample consists of all financial institutions authorized to operate with leasing by Central Bank of Brazil in the period 2004-2012. The results suggest that the volume of vehicles produced has a higher capacity for explaining the evolution of leasing in Brazil. The Chow F test showed that the parameters did not remain stable after the enactment of the Law 11.638/07, suggesting that the previous method of accounting, keeping debt off the balance sheet, may be a determinant of activity.