Abstract
The IASB and the FASB, in 2010, made available to the community the Exposure Draft2010/9 - Leases. This document proposed a different model of existing accounting of leasing transactions for both lessors and lessees. Among the main changes is the abolition of classes of financial leasing and operational, the absence of structuring transactions, bright-line tests and off-balance. In the proposed rules all operations are capitalized as right of use for the lessees, and lessors, as their risk exposures, releases will effect under the performance obligation approach or derecognition approach. Based on the changes considered radical, the overall goal of the research was to present the proposals of ED/2010/9 on criteria for recognition, measurement and presentation, as well as identify and assess the level of agreement/disagreement from users for such proposal. The procedures involved mainly the content analysis of the comment letters received by the boards from the users and it was found that, overall, 46% of users agree with the changes, 39% disagree and 15% have a partial view. Nevertheless, when analyzed separately, we found a higher rate of rejection for changes concern in the recognition and measurement, and approval ratings for questions about presentation. The research contributes to the understanding, clearly and quantitatively, of the feedback from users before the lease accounting reform and what points should get more attention and greater emphasis on future changes by the IASB and FASB.
Highlights
102 EDUARDO BONA SAFE DE MATOS ▪ JORGE KATSUMI NIYAMA the level of agreement/disagreement from users for such proposal
The procedures involved mainly the content analysis of the comment letters received by the boards from the users and it was found that, overall, 46% of users agree with the changes, 39% disagree and 15% have a partial view
The research contributes to the understanding, clearly and quantitatively, of the feedback from users before the lease accounting reform and what points should get more attention and greater emphasis on future changes by the IASB and FASB
Summary
O leasing – um dos projetos em discussão no IASB – representa uma forma de negócios amplamente utilizada, tanto nacional como internacionalmente. O ED/2010/9 propõe modelos de contabilização distintos para as arrendadoras e para as arrendatárias com o objetivo de diminuir as críticas antes realizadas, como a estruturação de operações, o off-balance, os testes bright-line e a suscetibilidade das normas sobre leasing a manipulações contábeis (LIPE, 2001; MONSON, 2001; IASB, 2010; BIONDI et al, 2011). Com base nessas diferenças conceituais e práticas propostas e nos impactos que serão sofridos pelos participantes das operações de leasing, foi elaborado o problema de pesquisa, que consiste na seguinte pergunta: Qual o nível de concordância e discordância dos usuários da contabilidade sobre os critérios de reconhecimento, mensuração e apresentação de leasing propostos no ED/2010/9?. A compreensão dos resultados das comment letters, que servem como base para a modificação de critérios das normas que não foram bem aceitos pelo público em geral, tornase complicada por parte dos usuários, tendo em vista a quantidade de cartas recebidas. O IASB elabora um resumo contendo as principais opiniões recebidas, porém esse documento utiliza pronomes indefinidos (quantifiers) para a explicação dos resultados,
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