Efeitos da adoção da IFRS 16 nos indicadores de desempenho de entidades arrendatárias

Abstract

This research aimed to identify what were the effects of the adoption of IFRS 16 on the balance sheet and performance indicators of lessee entities. To this end, we analyzed the 2016 financial statements of a sample of 46 Brazilian listed companies that contained operating leases in the period. Future expenses corresponding to operating leases were identified and discounted to present value at the IGP-M rate 7.19% accumulated in December 2016 and the new accounting was simulated based on the recognition of assets, liabilities and depreciation for the period. After the new form of accounting, a comparison was made between the liquidity, debt and profitability indicators calculated before and after IFRS 16, applying the Wilcoxon-Mann-Whitney test to verify the statistical difference between the indicators with data simulation. The survey results show that there will be a significant increase in balance sheet accounts and a decrease in income, reducing liquidity, short-term debt and profitability indicators of lessees, and a significant increase in the companies' capital structure, concluding that the change accounting for leases will impact users' perceptions of accounting information regarding the performance of leasing entities.