Análise do grau de evidenciação do arrendamento mercantil pelas empresas listadas no Ibovespa

Abstract

This paper aimed to present the Leasing and the changes regarding its disclosure since the publication of the new Law of the Corporations, Law no 11.638 / 2007. The objective of this article is to identify the degree of disclosure of the lease by companies listed on the IBovespa after the changes introduced by IAS 17 and IFRS 16. For this, a descriptive research with a qualitative approach was carried out, having as a data collection instrument the documentary research. The financial statements of the 59 most liquid companies on the stock exchange were collected on the BM&FBovespa website. Of these, 17 companies composed the sample because they presented some form of lease in their balance sheets or explanatory notes. Finally, a comparison was made between the current standard (IAS 17, through CPC 06-R1) and the proposal that will come into force in January 2019 (IFRS 16, through CPC 06-R2), through two checklists. It was observed that the companies have not yet fully complied with the current standard and at the same time already anticipate the requirements proposed by IFRS 16. There is the possibility of transition to IFRS 16, applying the new definition of lease for all your contracts, or using a practical expedient, which keeps the previous assessment about which existing contracts are, or contain, leases.