We investigate the extent of differences encountered in the recognition of financial lease operat... more We investigate the extent of differences encountered in the recognition of financial lease operations by Brazilian lessors in the application, respectively, of the accounting standards CPC 06 and BACEN. To do this, we compared the asset and income balances released in accordance with the BACEN standard to simulated balances derived by applying the CPC 06 norm in order to test the hypothesis that different recognition models result in contradictory financial disclosures that have economic consequences for the decision-making of external users. The methodology involved obtaining the balances of 46 lessor companies registered with the CVM and submitting this observed data to simulation and means tests (parametric and nonparametric). The financial indicators resulting from the different standards were compared and the meaning of the Basel Index differences encountered was evaluated.
We investigate the extent of differences encountered in the recognition of financial lease operat... more We investigate the extent of differences encountered in the recognition of financial lease operations by Brazilian lessors in the application, respectively, of the accounting standards CPC 06 and BACEN. To do this, we compared the asset and income balances released in accordance with the BACEN standard to simulated balances derived by applying the CPC 06 norm in order to test the hypothesis that different recognition models result in contradictory financial disclosures that have economic consequences for the decision-making of external users. The methodology involved obtaining the balances of 46 lessor companies registered with the CVM and submitting this observed data to simulation and means tests (parametric and nonparametric). The financial indicators resulting from the different standards were compared and the meaning of the Basel Index differences encountered was evaluated.
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