Sectoral analysis of the impact of IFRS 16 and COVID-19 on the indicators of Brazilian lessees

Sectoral analysis of the impact of IFRS 16 and COVID-19 on the indicators of Brazilian lessees

ABSTRACT The objective of this article was to analyze the impact of International Financial Reporting Standard 16 (IFRS 16) and the coronavirus disease 2019 (COVID-19) pandemic on the indicators of Brazilian lessee companies, segregated by economic sector. The effects of IFRS 16 after its entry into...

Full description

Bibliographic Details
Main Authors:	Vanessa Rodrigues dos Santos Cardoso, Paulo Augusto Pettenuzzo de Britto
Format:	Article
Language:	English
Published:	Universidade de São Paulo 2024-01-01
Series:	Revista Contabilidade & Finanças
Subjects:	IFRS 16 COVID-19 leasing indicators sectors
Online Access:	http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772023000300501&tlng=en

Similar Items

Some reflections on the concept application of essence over form in leasing operations in the lessee and lessor before and after IFRS 16
by: Jorge Katsumi Niyama, et al.
Published: (2025-01-01)

IFRS 16 “Leases” – consequences on the financial statements and financial indicators
by: Marian SACARIN
Published: (2017-02-01)

The Impact of IFRS 16 on the financials of the Greek listed companies
by: Gerasimos Rompotis, et al.
Published: (2023-09-01)

Disclosure analysis of leases in financial statements of non-cyclical consumer companies: a study considering IFRS 16
by: Ícaro Luiz de Sousa Silva, et al.
Published: (2022-01-01)

The Advantages that IFRS 16 Brings to the Economic Environment
by: Tudor Liviu-Alexandru
Published: (2018-01-01)

Effects of the implementation of IFRS 16 leases in companies listed in the Colombian Stock Exchange
by: Leidy Katerine Rojas Molina, et al.
Published: (2022-12-01)

IFRS 16 and its Impacts on Aviation Industry
by: Alžběta Veverková
Published: (2019-01-01)

The Effect of IFRS16 Application on Financial Performance Case Study – Air Arabia
by: Dalia Nasser, et al.
Published: (2022-01-01)

Does Transition to IFRS 16 Affect Companies Financial Performance: The Case of Baltic Listed Companies
by: Legenzova Renata, et al.
Published: (2023-06-01)

The Effects of New Accounting Standards on Firm Value: The K-IFRS 1116 Lease
by: Hae Jin Chung
Published: (2022-08-01)

Algumas reflexões sobre aplicação do conceito de essência sobre a forma em operações de leasing na arrendatária e arrendadora antes e após o IFRS 16
by: Jorge Katsumi Niyama, et al.
Published: (2025-01-01)

Explore the Lessee Accounting Treatment When Utilizing the Islamic Financial Leasing
by: Morshed Amer, et al.
Published: (2020-10-01)

The impact of IFRS 16 adoption on financial statements of listed South African mining companies
by: Milan van Wyk, et al.
Published: (2025-12-01)

The expected impact of the implementation of International Financial Reporting Standard (IFRS) 16 – Leases
by: Milton Segal, et al.
Published: (2019-09-01)

Leasing para arrendatárias: um ensaio teórico sobre as divergências entre IASB e FASB após o due process
by: Agostinho Moura dos Santos, et al.
Published: (2023-07-01)

Features of accounting operations at lessee
by: A.S. Krutova
Published: (2015-03-01)

The Main Problematic Aspects of the Accounting of the IFRS Lease and Ways to Solve Them
by: Romashko Olha M., et al.
Published: (2021-12-01)

Reporting Lease Contracts According to IFRS 16: Case of Romanian Entities
by: Irina-Doina Pășcan, et al.
Published: (2020-01-01)

Tax and Balance Sheet Valuation of Sale and Leaseback in the Books of Lessee. Case Study
by: Piotr Kica
Published: (2023-01-01)

Audit of disclosure in lease notes according to IFRS
by: O.V.
Published: (2022-04-01)

Convergence of IFRS and US GAAP in the field of lease: the impact of new methodological approaches for operating lease reporting
by: Patrik Svoboda, et al.
Published: (2012-01-01)

Transition to the Application of IFRS 15 and IFRS 16 as a Factor of Changes in the Financial Position of an Enterprise
by: IRINA А. Lisovskaya
Published: (2019-01-01)

Implications of the new accounting model for leases
by: Ivan Čevizović, et al.
Published: (2019-01-01)

Lease accounting: an inquiry into the origins of the capitalization model.
by: José Morales Díaz, et al.
Published: (2019-12-01)

LEASING CHARACTERISTICS AND THE ANALYSIS OF THE LESSOR – LESSEE RELATIONSHIP
by: GEORGESCU MARIA – ANDRADA
Published: (2010-12-01)

Impactos da adoção do IFRS 16 em uma empresa brasileira arrendatária
by: Renata Almeida Campanha, et al.
Published: (2020-09-01)

Nueva norma de arrendamiento IFRS 16 Leases y su impacto financiero y contable
by: Viviana Lambreton Torres, et al.
Published: (2017-07-01)

Nueva norma de arrendamiento IFRS 16 Leases y su impacto financiero y contable
by: Viviana Lambreton Torres, et al.
Published: (2017-07-01)

A Influência da Aplicabilidade da Norma CPC 06/IFRS 16 nas Demonstrações e Índices Financeiros das Companhias Aéreas Brasileiras
by: Raul Gomes Pinheiro
Published: (2019-07-01)

Aspects of Some Changes Regarding the Application of IFRS 16
by: Cristina-Valeria Laslo
Published: (2019-01-01)

Applying Benfordʼs Law on assessing the reliability of financial information in European companies from the rental and leasing sector before and after the adoption of IFRS 16
by: Piotr Luty, et al.
Published: (2022-12-01)

Accounting of the Lease Contract according to the IFRS: the Current Status and the Prospects for the Russian Organizations
by: GULNARA I. Alekseeva
Published: (2019-01-01)

Toelichting verwachte impact van IFRS 9 en IFRS 15
by: Kees Roozen, et al.
Published: (2018-12-01)

The Impact of IFRS Changes on Companies’ Financial Indicators
by: Inga Liutkevičiūtė, et al.
Published: (2021-12-01)

Solvency II între IFRS 4 şi IFRS 17
by: Costin Andrei ISTRATE
Published: (2020-06-01)

LEASING LENDING AS CAPITALIZATION INSTRUMENT FOR THE AGRICULTURAL SECTOR OF UKRAINE
by: O. Stoiko
Published: (2019-04-01)

De worsteling van de IASB met de private sector – biedt IFRS 19 soelaas?
by: Ralph ter Hoeven
Published: (2024-09-01)

Land lease contract and prior right of lessee to concluding the new land lease contract - case of Slovakia
by: Anna Bandlerová, et al.
Published: (2016-12-01)

Interpretation of the concept of liabilities in lease accounting
by: Horacio Molina-Sánchez, et al.
Published: (2025-01-01)

ACCOUNTING METHODOLOGY SPECIFIC TO OPERATIONAL LEASING FOR LESSEE FROM A NATIONAL AND INTERNATIONAL PERSPECTIVE
by: PALIU – POPA LUCIA, et al.
Published: (2021-04-01)