Contabilidade das Operações de Leasing: Análise de Possíveis Ocorrências de Lobbying no Processo de Emissão da IFRS 16

  • António Cariano ISCAL - Instituto Superior de Contabilidade e Administração de Lisboa
  • Fábio Henrique ferreira de Albuquerque ISCAL - Instituto Superior de Contabilidade e Administração de Lisboa
  • Manuela Marcelino
  • Nuno Rodrigues
Palavras-chave: Comment Letters, Leases, Lobbying, IASB, IFRS 16

Resumo

Objetivo: O estudo pretende analisar a potencial existência de lobbying no processo de substituição da International Accounting Standard (IAS) 17 pela International Financial Reporting Standard (IFRS) 16, emitidas pelo International Accounting Standards Board (IASB) e relativas às locações. Método: Foram recolhidas 641 comment letters submetidas à consulta pública no âmbito do Exposure Draft revisto (2013). O estudo adota a análise de conteúdo como método, sendo os dados posteriormente submetidos a técnicas de análise estatística univariada e bivariada. Resultados: Os resultados sugerem a existência de lobbying a partir da constatação de divergências significativas entre entidades financeiras e não financeiras no que diz respeito às questões principais da norma, relacionadas com o reconhecimento e com o modelo único de contabilização das locações. Contribuições: Aferir a existência de diferenças significativas de opinião indiciadoras de lobbying no âmbito de um projeto de substituição de norma promovido pelo Iasb e, em função dos distintos interesses envolvidos (lobbies), constitui, assim, o principal contributo da presente investigação.

Biografia do Autor

António Cariano, ISCAL - Instituto Superior de Contabilidade e Administração de Lisboa
Docente no ISCAL
Fábio Henrique ferreira de Albuquerque, ISCAL - Instituto Superior de Contabilidade e Administração de Lisboa
Docente no ISCAL
Manuela Marcelino
Mestre em contabilidade (ISCAL)
Nuno Rodrigues
Mestre em contabilidade (ISCAL)

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Publicado
2017-12-21
Como Citar
Cariano, A., Albuquerque, F., Marcelino, M., & Rodrigues, N. (2017). Contabilidade das Operações de Leasing: Análise de Possíveis Ocorrências de Lobbying no Processo de Emissão da IFRS 16. Revista De Educação E Pesquisa Em Contabilidade (REPeC), 11(4). https://doi.org/10.17524/repec.v11i4.1686
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