Disclosure analysis of leases in financial statements of non-cyclical consumer companies: a study considering IFRS 16

• Autor(a) principal: de Sousa Silva, Ícaro Luiz
• Data de Publicação: 2022
• Outros Autores: Gonzales, Alexandre, de Almeida Santos, Fernando
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/25192
• topic: IFRS 16; Leases; Disclosure; Lease; Accounting standards; NIIF 16, arrendamiento, revelación.; CPC 06 (R2); Arrendamento; Evidenciação; Arrendamento Mercantil; Normas Contábeis

Purpose: This article then aims to ascertain the level of accounting disclosure required under the IFRS 16 in publicly traded companies in B3, more precisely in the non-cyclical consumer segment. Methodology: With a qualitative method, an analysis is made of the information provided in the financial statements of the target companies of the study on leasing operations. Results: It is concluded that, until now, the vast majority of companies have not yet adapted to the level of disclosure exposed in the new technical standard, disclosing little more than half of the items arranged, generating a concern for the lack of information that may be key, with room for improvement in this regard. Contributions of the Study: The results of the present study contribute to the understanding of the application of accounting disclosure on leasing operations in Brazil, in light of the recent entry of the new regulation that brought new items for disclosure compared to the previous standard.