Português
PARTICIPAÇÃO NO PROCESSO QUE ANTECEDEU A IFRS 16 - LOCAÇÕES: UM CONTRIBUTO PARA O ESTUDO DO LOBBYING
Event Title
XIX Congreso AECA
Year (definitive publication)
2017
Language
Portuguese
Country
Spain
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Abstract
In 2019 will be effective the IFRS 16, Leasing, ten years after its first inclusion in the
International Accounting Standards Board (IASB) agenda. The present paper examines the
645 comment letters submitted by a larger range of stakeholders to comment on the
proposal on the changes of the effect of leasing in financial statements. Findings suggest
that the amount of comment letters submitted is associated with the annual volume of leases
by country, the existence of leases’ contracts by company and the G4+1 membership,
although no association exists with UE membership. Results seem to also show that the
preparers are the one, in average, with a lower percentage of agreement answers when
compared with the other stakeholders.
Acknowledgements
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Keywords
Lobbying,IFRS 16-Leasing,IASB/FASB,comment letters
