Evidenciação das operações de arrendamento mercantil em concordância com o CPC 06 (R2): uma análise dos setores de transporte aéreo, comércio e viagens e lazer

Abstract

This research aimed to verify the degree of disclosure of Leasing operations of lessee companies listed on B3 in the Air Transport, Commerce and Travel and Leisure sectors, in accordance with the accounting standard established by CPC 06 (R2) - Leases. For this, descriptive research was carried out, with a qualitative approach and documentary procedure. The criterion for choosing these sectors was the high use of the operational leasing modality. The level of disclosure was analyzed using a checklist based on CPC 06 (R2), which describes the disclosure requirements relating to leases for tenant companies. Therefore, compliance with the disclosure requirements of lease contracts was investigated in each company's financial statements. Subsequently, each company's disclosure index was calculated and its level of disclosure was classified. The results obtained indicated that in 2019, of the 35 companies present in the sample, 20 had a disclosure rate below 50%. In 2020 there was a drop in the disclosure percentages of the companies studied, while in 2021 there was an improvement in the disclosure of lease contracts. Among the sectors studied, the air transport segment presented the best average disclosure, followed by the commerce sector and finally the travel and leisure sector. Thus, the research concluded that the companies studied need to improve the disclosure of their leases, considering that, on average, only 50.64% of the items were disclosed. Furthermore, 45.71% of the sample presented a non-ideal level of disclosure and 37.14% showed leases were close to ideal.