As mudanças no tratamento contábil do leasing financeiro e seus reflexos nos índices econômico-financeiros das empresas arrendatárias: um estudo de caso da empresa Gol Linhas Aéreas Inteligentes S.A

Abstract

This paper analyzes the effects of the change in accounting treatment of finance leases introduced by Law 11.638/07 in order to verify the behavior of financial ratios of tenant companies face these changes. This is an exploratory, qualitative approaching, conducted based on literature, documents and analyzing data drawn from data of a finance lease leasing firm research. Initially a review about the general aspects of leasing to support the analysis of results was made. The case study consisted of a comparison between the Balance Sheet obtained through the company's own website analyzed and Balance Sheet obtained through a simulation based on the guidelines of Law 6.099/74. The same comparison was made by calculating the rates of current liquidity, dried, ready, general composition of debt and total debt. Results indicate that the adoption of the accounting of financial leasing according to in Law No. 11.638/07, used by analyzed enterprise, has made most of its contents presented more conservative values than those obtained pursuant to Law No. 6.099/74 and consequently, investors and outside analysts now have more precise information for decision making.