Perceived level of users of accounting information on the criteria for recognition, measurement and presentation in the IASB/FASB Exposure Draft – ED/2010/9 – Leases
The IASB and the FASB, in 2010, made available to the community the Exposure Draft2010/9 - Leases. This document proposed a different model of existing accounting of leasing transactions for both lessors and lessees. Among the main changes is the abolition of classes of financial leasing and operati...
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| Format: | Article |
| Language: | Portuguese |
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Universidade Estadual de Maringá
2013-08-01
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| Series: | Enfoque |
| Subjects: | |
| Online Access: | http://186.233.154.254/ojs/index.php/Enfoque/article/view/20270 |
| _version_ | 1818235333666406400 |
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| author | Eduardo Bona Safe de Matos Jorge Katsumi Niyama |
| author_facet | Eduardo Bona Safe de Matos Jorge Katsumi Niyama |
| author_sort | Eduardo Bona Safe de Matos |
| collection | DOAJ |
| description | The IASB and the FASB, in 2010, made available to the community the Exposure Draft2010/9 - Leases. This document proposed a different model of existing accounting of leasing transactions for both lessors and lessees. Among the main changes is the abolition of classes of financial leasing and operational, the absence of structuring transactions, bright-line tests and off-balance. In the proposed rules all operations are capitalized as right of use for the lessees, and lessors, as their risk exposures, releases will effect under the performance obligation approach or derecognition approach. Based on the changes considered radical, the overall goal of the research was to present the proposals of ED/2010/9 on criteria for recognition, measurement and presentation, as well as identify and assess the level of agreement/disagreement from users for such proposal. The procedures involved mainly the content analysis of the comment letters received by the boards from the users and it was found that, overall, 46% of users agree with the changes, 39% disagree and 15% have a partial view. Nevertheless, when analyzed separately, we found a higher rate of rejection for changes concern in the recognition and measurement, and approval ratings for questions about presentation. The research contributes to the understanding, clearly and quantitatively, of the feedback from users before the lease accounting reform and what points should get more attention and greater emphasis on future changes by the IASB and FASB. |
| first_indexed | 2024-12-12T11:52:18Z |
| format | Article |
| id | doaj.art-812a3aecb8cc40c7867839f880ab3c12 |
| institution | Directory Open Access Journal |
| issn | 1984-882X |
| language | Portuguese |
| last_indexed | 2024-12-12T11:52:18Z |
| publishDate | 2013-08-01 |
| publisher | Universidade Estadual de Maringá |
| record_format | Article |
| series | Enfoque |
| spelling | doaj.art-812a3aecb8cc40c7867839f880ab3c122022-12-22T00:25:16ZporUniversidade Estadual de MaringáEnfoque1984-882X2013-08-0132210111710.4025/enfoque.v32i2.2027010201Perceived level of users of accounting information on the criteria for recognition, measurement and presentation in the IASB/FASB Exposure Draft – ED/2010/9 – LeasesEduardo Bona Safe de Matos0Jorge Katsumi Niyama1Programa Multiinstitucional e Inter-Regional e Pós-Graduação em Ciências Contábeis da UnB/UFPB/UFRNPrograma Multiinstitucional e Inter-Regional e Pós-Graduação em Ciências Contábeis da UnB/UFPB/UFRNThe IASB and the FASB, in 2010, made available to the community the Exposure Draft2010/9 - Leases. This document proposed a different model of existing accounting of leasing transactions for both lessors and lessees. Among the main changes is the abolition of classes of financial leasing and operational, the absence of structuring transactions, bright-line tests and off-balance. In the proposed rules all operations are capitalized as right of use for the lessees, and lessors, as their risk exposures, releases will effect under the performance obligation approach or derecognition approach. Based on the changes considered radical, the overall goal of the research was to present the proposals of ED/2010/9 on criteria for recognition, measurement and presentation, as well as identify and assess the level of agreement/disagreement from users for such proposal. The procedures involved mainly the content analysis of the comment letters received by the boards from the users and it was found that, overall, 46% of users agree with the changes, 39% disagree and 15% have a partial view. Nevertheless, when analyzed separately, we found a higher rate of rejection for changes concern in the recognition and measurement, and approval ratings for questions about presentation. The research contributes to the understanding, clearly and quantitatively, of the feedback from users before the lease accounting reform and what points should get more attention and greater emphasis on future changes by the IASB and FASB.http://186.233.154.254/ojs/index.php/Enfoque/article/view/20270LeasingIASB/FASBComment lettersExposure draf. Usuários da contabilidade |
| spellingShingle | Eduardo Bona Safe de Matos Jorge Katsumi Niyama Perceived level of users of accounting information on the criteria for recognition, measurement and presentation in the IASB/FASB Exposure Draft – ED/2010/9 – Leases Enfoque Leasing IASB/FASB Comment letters Exposure draf . Usuários da contabilidade |
| title | Perceived level of users of accounting information on the criteria for recognition, measurement and presentation in the IASB/FASB Exposure Draft – ED/2010/9 – Leases |
| title_full | Perceived level of users of accounting information on the criteria for recognition, measurement and presentation in the IASB/FASB Exposure Draft – ED/2010/9 – Leases |
| title_fullStr | Perceived level of users of accounting information on the criteria for recognition, measurement and presentation in the IASB/FASB Exposure Draft – ED/2010/9 – Leases |
| title_full_unstemmed | Perceived level of users of accounting information on the criteria for recognition, measurement and presentation in the IASB/FASB Exposure Draft – ED/2010/9 – Leases |
| title_short | Perceived level of users of accounting information on the criteria for recognition, measurement and presentation in the IASB/FASB Exposure Draft – ED/2010/9 – Leases |
| title_sort | perceived level of users of accounting information on the criteria for recognition measurement and presentation in the iasb fasb exposure draft ed 2010 9 leases |
| topic | Leasing IASB/FASB Comment letters Exposure draf . Usuários da contabilidade |
| url | http://186.233.154.254/ojs/index.php/Enfoque/article/view/20270 |
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