IFRS 16: INCONSISTENCIES IN THE LIGHT OF ACCOUNTING THEORY AND REGULATORY CONCEPTUAL FRAMEWORK

Detalhes bibliográficos
Autor(a) principal: Nunes, Ricardo da Costa
Data de Publicação: 2023
Outros Autores: Nunes, André
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Estudos e Pesquisas em Administração
Texto Completo: https://periodicoscientificos.ufmt.br/ojs/index.php/repad/article/view/14975
Resumo: This theoretical essay presents an analysis of consistency and coherence, in the light of Accounting Theory and the Regulatory Conceptual Framework, of the concepts and procedures used in IFRS 16 regarding operational leasing. IFRS 16 established a differentiated treatment between lessors and lessees, establishing inconsistent procedures and ambiguous nomenclatures. Noteworthy is the inconsistency arising from the accounting of the account classified as right to use an asset, an intangible asset in the lessee, in correspondence with the asset account in the lessor, when the asset has already been transferred to the lessee. According to Accounting Theory, in particular Paton (1922), and the IASB's Regulatory Framework, it should be a receivable account. Finally, it is questioned whether the theory has to adjust to current standards or propose alternative procedures, based on the analysis of IFRS 16.    
id UFMT-4_f5bca3feae1edc0d42385477747c73ba
oai_identifier_str oai:periodicoscientificos.ufmt.br:article/14975
network_acronym_str UFMT-4
network_name_str Revista Estudos e Pesquisas em Administração
repository_id_str
spelling IFRS 16: INCONSISTENCIES IN THE LIGHT OF ACCOUNTING THEORY AND REGULATORY CONCEPTUAL FRAMEWORKArrendamento mercantilIFRS 16direito de usoTeoria ContábilEstrutura ConceitualThis theoretical essay presents an analysis of consistency and coherence, in the light of Accounting Theory and the Regulatory Conceptual Framework, of the concepts and procedures used in IFRS 16 regarding operational leasing. IFRS 16 established a differentiated treatment between lessors and lessees, establishing inconsistent procedures and ambiguous nomenclatures. Noteworthy is the inconsistency arising from the accounting of the account classified as right to use an asset, an intangible asset in the lessee, in correspondence with the asset account in the lessor, when the asset has already been transferred to the lessee. According to Accounting Theory, in particular Paton (1922), and the IASB's Regulatory Framework, it should be a receivable account. Finally, it is questioned whether the theory has to adjust to current standards or propose alternative procedures, based on the analysis of IFRS 16.         O presente ensaio teórico apresenta uma análise da consistência e coerência, à luz da teoria contábil e da Estrutura Conceitual Regulatória, dos conceitos e procedimentos utilizados na IFRS 16 relativamente ao arrendamento mercantil operacional. O IFRS 16 estabeleceu um tratamento diferenciado entre arrendadores e arrendatários, estabelecendo procedimentos inconsistentes e nomenclaturas ambíguas. Destaca-se a inconsistência decorrente da contabilização da conta classificada como direito de uso de ativo, um ativo intangível na arrendatária, em correspondência com a conta de ativo na arrendadora, quando o bem já foi transferido para a arrendatária. Pela Teoria Contábil, em especial Paton (1922), e pela Estrutura Conceitual Regulatória do IASB, deveria ser uma conta de recebível. Por fim, questiona-se se a teoria tem que se ajustar às normas vigentes ou propor procedimentos alternativos, a partir da análise do IFRS 16.    Universidade Federal de Mato Grosso - repadufmt@gmail.com2023-09-06info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado pelos paresapplication/pdftext/htmlhttps://periodicoscientificos.ufmt.br/ojs/index.php/repad/article/view/1497510.30781/repad.v7i2.14975Revista Estudos e Pesquisas em Administração; v. 7 n. 2 (2023): Edição v. 7 n. 2 (Maio-Agosto/2023)Journal Study and Research in Administration; Vol. 7 No. 2 (2023): Edição v. 7 n. 2 (Maio-Agosto/2023)2594-7559reponame:Revista Estudos e Pesquisas em Administraçãoinstname:Universidade Federal de Mato Grosso (UFMT)instacron:UFMTporhttps://periodicoscientificos.ufmt.br/ojs/index.php/repad/article/view/14975/12617https://periodicoscientificos.ufmt.br/ojs/index.php/repad/article/view/14975/12618Copyright (c) 2023 Ricardo da Costa Nuneshttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessNunes, Ricardo da CostaNunes, André2023-08-31T23:08:24Zoai:periodicoscientificos.ufmt.br:article/14975Revistahttps://periodicoscientificos.ufmt.br/ojs/index.php/repadPUBhttps://periodicoscientificos.ufmt.br/ojs/index.php/repad/oaicardoso9778@gmail.com||repadufmt@gmail.com2594-75592594-7559opendoar:2023-08-31T23:08:24Revista Estudos e Pesquisas em Administração - Universidade Federal de Mato Grosso (UFMT)false
dc.title.none.fl_str_mv IFRS 16: INCONSISTENCIES IN THE LIGHT OF ACCOUNTING THEORY AND REGULATORY CONCEPTUAL FRAMEWORK
title IFRS 16: INCONSISTENCIES IN THE LIGHT OF ACCOUNTING THEORY AND REGULATORY CONCEPTUAL FRAMEWORK
spellingShingle IFRS 16: INCONSISTENCIES IN THE LIGHT OF ACCOUNTING THEORY AND REGULATORY CONCEPTUAL FRAMEWORK
Nunes, Ricardo da Costa
Arrendamento mercantil
IFRS 16
direito de uso
Teoria Contábil
Estrutura Conceitual
title_short IFRS 16: INCONSISTENCIES IN THE LIGHT OF ACCOUNTING THEORY AND REGULATORY CONCEPTUAL FRAMEWORK
title_full IFRS 16: INCONSISTENCIES IN THE LIGHT OF ACCOUNTING THEORY AND REGULATORY CONCEPTUAL FRAMEWORK
title_fullStr IFRS 16: INCONSISTENCIES IN THE LIGHT OF ACCOUNTING THEORY AND REGULATORY CONCEPTUAL FRAMEWORK
title_full_unstemmed IFRS 16: INCONSISTENCIES IN THE LIGHT OF ACCOUNTING THEORY AND REGULATORY CONCEPTUAL FRAMEWORK
title_sort IFRS 16: INCONSISTENCIES IN THE LIGHT OF ACCOUNTING THEORY AND REGULATORY CONCEPTUAL FRAMEWORK
author Nunes, Ricardo da Costa
author_facet Nunes, Ricardo da Costa
Nunes, André
author_role author
author2 Nunes, André
author2_role author
dc.contributor.author.fl_str_mv Nunes, Ricardo da Costa
Nunes, André
dc.subject.por.fl_str_mv Arrendamento mercantil
IFRS 16
direito de uso
Teoria Contábil
Estrutura Conceitual
topic Arrendamento mercantil
IFRS 16
direito de uso
Teoria Contábil
Estrutura Conceitual
description This theoretical essay presents an analysis of consistency and coherence, in the light of Accounting Theory and the Regulatory Conceptual Framework, of the concepts and procedures used in IFRS 16 regarding operational leasing. IFRS 16 established a differentiated treatment between lessors and lessees, establishing inconsistent procedures and ambiguous nomenclatures. Noteworthy is the inconsistency arising from the accounting of the account classified as right to use an asset, an intangible asset in the lessee, in correspondence with the asset account in the lessor, when the asset has already been transferred to the lessee. According to Accounting Theory, in particular Paton (1922), and the IASB's Regulatory Framework, it should be a receivable account. Finally, it is questioned whether the theory has to adjust to current standards or propose alternative procedures, based on the analysis of IFRS 16.    
publishDate 2023
dc.date.none.fl_str_mv 2023-09-06
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Avaliado pelos pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicoscientificos.ufmt.br/ojs/index.php/repad/article/view/14975
10.30781/repad.v7i2.14975
url https://periodicoscientificos.ufmt.br/ojs/index.php/repad/article/view/14975
identifier_str_mv 10.30781/repad.v7i2.14975
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicoscientificos.ufmt.br/ojs/index.php/repad/article/view/14975/12617
https://periodicoscientificos.ufmt.br/ojs/index.php/repad/article/view/14975/12618
dc.rights.driver.fl_str_mv Copyright (c) 2023 Ricardo da Costa Nunes
https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2023 Ricardo da Costa Nunes
https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
text/html
dc.publisher.none.fl_str_mv Universidade Federal de Mato Grosso - repadufmt@gmail.com
publisher.none.fl_str_mv Universidade Federal de Mato Grosso - repadufmt@gmail.com
dc.source.none.fl_str_mv Revista Estudos e Pesquisas em Administração; v. 7 n. 2 (2023): Edição v. 7 n. 2 (Maio-Agosto/2023)
Journal Study and Research in Administration; Vol. 7 No. 2 (2023): Edição v. 7 n. 2 (Maio-Agosto/2023)
2594-7559
reponame:Revista Estudos e Pesquisas em Administração
instname:Universidade Federal de Mato Grosso (UFMT)
instacron:UFMT
instname_str Universidade Federal de Mato Grosso (UFMT)
instacron_str UFMT
institution UFMT
reponame_str Revista Estudos e Pesquisas em Administração
collection Revista Estudos e Pesquisas em Administração
repository.name.fl_str_mv Revista Estudos e Pesquisas em Administração - Universidade Federal de Mato Grosso (UFMT)
repository.mail.fl_str_mv cardoso9778@gmail.com||repadufmt@gmail.com
_version_ 1797239961966084096

Registros relacionados