Os impactos da IFRS 15 em companhias do setor de transportes

Abstract

Many companies undergo internal changes in the face of the issue of a new accounting standard and this requires certain dedication of the companies in question of management and processes. In 2014, the IASB and the FASB issued IFRS 15 to improve the recognition and measurement of revenue from customer contracts. In view of the foregoing, companies have had a deadline to adjust and, consequently, due to the changes, may suffer impacts on their internal processes and financial statements, regarding measurement and recognition of revenues. In this context, the present study aims to analyze the impacts of IFRS 15 on companies in the transportation sector, regarding the criteria for measurement, recognition and disclosure of revenues. In addition, it seeks to identify which internal changes the companies in the sector may suffer as of the effectiveness of IFRS 15 (CPC 47, in Brazil), regarding the compliance with the requirements of the new standard. To this end, seven transportation companies with accounting statements were selected publicly in Brazil in the years 2015 to 2017. This is a documentary research, with a descriptive character, with a qualitative approach. The results showed that the companies analyzed, in their majority, only started to report in 2017 the possible changes in the recognition and measurement of revenues, besides the changes in the information disclosure. The main impacts refer to performance indicators and key metrics.