Impactos da adoção do CPC 06-R2 no setor varejista brasileiro: uma análise das companhias abertas

Abstract

This study aims to highlight the main corporate impacts resulting from the adoption of CPC 06-R2 in the Brazilian retail sector. The research sample comprises a total of 10 publicly traded Brazilian companies in the retail sector. It uses the essence of the legal form of the transactions as a theoretical basis, to explain that in leasing transactions, even if the transaction is not characterized in this way legally, accounting must consider its economic effects in order to record and produce information. Regarding the methodological aspect, the analysis of the financial statements for the 1st quarter of 2019 was used. In general, the results indicate that CPC 06-R2 caused positive or negative variations mainly in assets, liabilities, depreciation and amortization, financial result , EBITDA and net income. As practical implications, the study contributes to the advancement of research in the area of accounting that investigates the impacts of the adoption of accounting pronouncements on the performance / results of entities.