IFRS 16 e arrendamento mercantil: estado da arte da produção científica no período de 2020 a 2025

Abstract

The adoption of international accounting standards has led to significant changes in the preparation and disclosure of financial statements by companies across different countries. In this context, the implementation of IFRS 16 stands out, an international standard that addresses the accounting treatment of lease transactions and requires lessees to recognize right-of-use assets and lease liabilities in their financial statements. This study aims to analyze the state of the art of scientific research related to the impacts of IFRS 16 on the accounting of lease transactions. To achieve this objective, a bibliometric investigation was conducted, characterized as a quantitative and descriptive study, based on the survey and analysis of scientific articles published between 2020 and 2025. Data collection was carried out through the Google Scholar platform, using the keywords “IFRS 16,” “lease,” and “accounting information.” After applying the inclusion and exclusion criteria established in the research, 41 scientific articles were selected to compose the final sample analyzed. The results of the analysis indicate that most studies focus on investigating the impacts of IFRS 16 on companies’ economic and financial indicators, especially those related to leverage, capital structure, profitability, and liquidity. The presence of studies analyzing the level of disclosure of lease transactions in financial statements was also identified, as well as research discussing 6 the challenges faced by organizations in the process of implementing the new accounting standard. In general, the findings show that IFRS 16 has caused relevant changes in companies’ financial structure and has contributed to increasing the transparency of accounting information, strengthening the convergence process with international accounting standards and improving the quality of information available to users of financial statements.