Browsing FGV EAESP - MPGC: Mestrado Profissional em Gestão para a Competitividade by Subject "Arrendamento mercantil"

Now showing items 1-3 of 3

The expected impact of IFRS 16 on retail companies

Borges, Samuel Luiz Dias
2019-06-07

Starting in 2019, Brazilian companies will have to recognize in the balance sheet not only the financial leases, but also the operating leases. This requirement arises from the entry into force of IFRS 16. Therefore, this ...
IFRS 16: o impacto nas empresas listadas no novo mercado da B3

Nepomuceno, Roberto Damasceno
2020

Objetivo – Este estudo pretende verificar se as empresas registradas no Novo Mercado da B3 anteciparam voluntariamente a divulgação dos efeitos esperados decorrentes da aplicação da norma IFRS 16 (CPC 06 R2), que trata dos ...
The impact of IFRS 16 on the lessees’ valuation: experimental evidence of the impact of lease accounting principles on analysts’ assessment of lessees’ financial position and performance

Ricci Junior, Carlos Alberto
2019-04-29

Purpose: Until 1983 companies have not recognized any leased asset or any lease liability. From 1984 until 2018, while the IAS 17 was effective, companies recognized only finance lease assets and the respective liability. ...