Mudanças no tratamento contábil do Leasing propostas pela IFRS 16 e seus reflexos nos indicadores financeiros das empresas

Abstract

The purpose of this study is to identify the impacts that the changes proposed by IFRS 16 will generate in the financial indicators of liquidity, profitability and indebtedness of BM&FBovespa companies that have operational leasing operations. In a complementary manner, it was also sought to identify whether these entities disclosed in their financial statements for 2016 the existence, validity and scope of the new standard. Thus, an exploratory study was carried out, with a qualitative approach, based on bibliographical and documentary research. For that purpose, all the companies listed on the BM&FBovespa that had leasing operations were selected in Economática, totaling 18 companies, and analyzed the Financial Statements of these companies. The results show that despite the changes that IFRS 16 will bring, not all companies already report in their explanatory notes (2016) on the existence of the same and the impacts that may generate in future years, being such information relevant since it may influence stakeholder decisions. It was also noted that despite the scarcity or lack of some information regarding the disclosure of the operating lease, the results show that the financial indices will change in a relevant way for those companies that frequently use and lease operational leasing relevant contracts in force in these operations. Generally speaking, it is hoped to contribute in advance, demonstrating the possible changes reflected in the indexes, after the use of the standard, as changes in the values of assets, liabilities and results of companies will occur, starting in 2019. Key words: IFRS 16; Leasing Operational; Financial indicators.