Análise do impacto do CPC 06 (R2)/IFRS 16: arrendamentos nas demonstrações contábeis do exercício de 2019 de empresas líderes listadas na B3

Abstract

On January 01, 2019, it came into effect Brazilian Accounting Pronouncement CPC 06 (R2)/ IFRS 16 – Leases (New accounting standard on Leases) as approved on November 24, 2017. The standard generated significant changes to the figures of companies financial statements, whether on the account groups of fixed assets, loans and financing, equity, net income for the year and EBITDA or on the companies indicators. In order to analyze the possible impacts of the standard, it is imperative to examine the chronology of the changes to the accounting standards on Leases, especially, its last amendment, given that such changes may affect the market and companies over time. This study analyzed the largest company in each of the 11 segments of B3 Stock Exchange, based on the 2020 ranking of best and largest companies, according to Exame Magazine. The impacts of the new CPC on Leases on the main account groups of the Financial Statements and their effects on the performance of the companies were analyzed. To draw comments, the accounts of Fixed Assets, Indebtedness, EBITDA and Net Income for the year were analyzed. Additionally, it was verified if there was any improvement to the financial and accounting performance of the selected companies, in order to identify whether such results were originated from the new CPC on Leases. The result obtained showed improvements to the economic and financial performance of the selected companies between 2018 and 2019, but such improvements were increased as a result of the effects of CPC 06 (R2)