IFRS 16: impacto no setor aéreo

Abstract

The new international standard IFRS 16, published in the year 2016, presents some changes regarding accounting and disclosure in operating leasing operations. Proposing that companies bring most leases to the balance sheet, both financial and operating, recognizing new assets and liabilities, independent of the transfer or not they risks and controls of the assets, but observing other criteria addressed in the standard. Using documental research and a qualitative approach, and in a deductive way, this work aims to demonstrate the possible impact on the equity structure after adoption of IFRS 16, in the companies of the airline sector listed on BM & FBovespa. As of January 1, 2019, the new standard must be adopted, but there is still no accounting pronouncement in the Brazilian standards corresponding to such standard, so companies are still required to follow CPC 06 (R1). When conducting the analysis of the financial statements and explanatory notes of the airlines, it is concluded that they companies in the air sector will face an impact by the number of operating contracts, especially the company Gol, which presents a larger volume of contracts. If the norm were in force, it would lead to an increase in leads to an increase in assets and indebtedness, and it would appear at first that the company is richer in assets or heavily indebted for the increase in liabilities.