Disclosure analysis of leases in financial statements of non-cyclical consumer companies: a study considering IFRS 16
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 financ...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Portuguese |
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Universidade Federal do Rio Grande do Norte
2022-01-01
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| Series: | Revista Ambiente Contábil |
| Subjects: | |
| Online Access: | https://periodicos.ufrn.br/ambiente/article/view/27711 |
| _version_ | 1797948308310720512 |
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| author | Ícaro Luiz de Sousa Silva Alexandre Gonzales Fernando de Almeida Santos |
| author_facet | Ícaro Luiz de Sousa Silva Alexandre Gonzales Fernando de Almeida Santos |
| author_sort | Ícaro Luiz de Sousa Silva |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-04-10T21:42:20Z |
| format | Article |
| id | doaj.art-48d8fd6362634a5c9647e8a438d22a18 |
| institution | Directory Open Access Journal |
| issn | 2176-9036 |
| language | Portuguese |
| last_indexed | 2024-04-10T21:42:20Z |
| publishDate | 2022-01-01 |
| publisher | Universidade Federal do Rio Grande do Norte |
| record_format | Article |
| series | Revista Ambiente Contábil |
| spelling | doaj.art-48d8fd6362634a5c9647e8a438d22a182023-01-18T22:50:54ZporUniversidade Federal do Rio Grande do NorteRevista Ambiente Contábil2176-90362022-01-0114110.21680/2176-9036.2022v14n1ID2771122845Disclosure analysis of leases in financial statements of non-cyclical consumer companies: a study considering IFRS 16Ícaro Luiz de Sousa Silva0https://orcid.org/0000-0001-8435-5527Alexandre Gonzales1https://orcid.org/0000-0002-2778-6280Fernando de Almeida Santos2https://orcid.org/0000-0002-1716-2802Master's student at the Master's Program in Controllership, Finance and Accounting at the Pontifical Catholic University of São Paulo (PUC-SP). PhD in Controllership and Accounting from USP. Master’s in accounting and Actuarial Sciences at PUC/SP. Specialist in Tax Law by IBET/SPPontifical Catholic University of São Paulo (PUC-SP).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.https://periodicos.ufrn.br/ambiente/article/view/27711ifrs 16, leases, disclosure. . |
| spellingShingle | Ícaro Luiz de Sousa Silva Alexandre Gonzales Fernando de Almeida Santos Disclosure analysis of leases in financial statements of non-cyclical consumer companies: a study considering IFRS 16 Revista Ambiente Contábil ifrs 16, leases, disclosure. . |
| title | Disclosure analysis of leases in financial statements of non-cyclical consumer companies: a study considering IFRS 16 |
| title_full | Disclosure analysis of leases in financial statements of non-cyclical consumer companies: a study considering IFRS 16 |
| title_fullStr | Disclosure analysis of leases in financial statements of non-cyclical consumer companies: a study considering IFRS 16 |
| title_full_unstemmed | Disclosure analysis of leases in financial statements of non-cyclical consumer companies: a study considering IFRS 16 |
| title_short | Disclosure analysis of leases in financial statements of non-cyclical consumer companies: a study considering IFRS 16 |
| title_sort | disclosure analysis of leases in financial statements of non cyclical consumer companies a study considering ifrs 16 |
| topic | ifrs 16, leases, disclosure. . |
| url | https://periodicos.ufrn.br/ambiente/article/view/27711 |
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