Leasing operacional: um estudo acerca das motivações para o pronunciamento do FASB e IASB, o Ed/2010/9

Abstract

The current way of accounting for operating lease does not allow users to have reliable information of transactions, since it omits information about rights and obligations. In this scenario, the FASB and IASB published in August 2010 the Exposure Draft Leases ED/2010/9. The statement proposes that in the operating lease contracts the lessee recognizes an asset representing the right of use, and a liability representing the obligations. Therefore, this study aims to analyze the theoretical and empirical motivations for the proposed FASB and IASB. To achieve the objective of this theoretical and empirical study, a literature review was done to understand the proposed FASB and IASB and to analyze their motivations , also performed a simulation of how the new rules will be reflected in the financial statements of companies subsector of transport operating leases payable evidenced in the notes, it made an adjustment to the statements of the sample and performed the calculations of the indicators with and without adjustment resulting from the accounting of operating leases to verify the impact of this accounting in the sample companies. The results of the study showed that the indexes suffered arising from the accounting change, representing a different reality that was being presented, showing the relevance and impact of accounting for operating lease contracts and importance of its recognition in the financial statements of lessees to that users have reliable information for decision making.