Some reflections on the concept application of essence over form in leasing operations in the lessee and lessor before and after IFRS 16

Some reflections on the concept application of essence over form in leasing operations in the lessee and lessor before and after IFRS 16

Purpose: The present theoretical essay aims to assess the impacts of normative changes on the topic through a comparative study of the standards, emphasizing the approach related to “substance over form”. Methodology: The qualitative method was used to develop the study, through bibliographical...

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Bibliographic Details
Main Authors: Jorge Katsumi Niyama, Paulo César de Melo Mendes
Format: Article
Language:Portuguese
Published: Universidade Federal do Rio Grande do Norte 2025-01-01
Series:Revista Ambiente Contábil
Subjects:
Leasing; IFRS 16; Substance over form.
Online Access:https://periodicos.ufrn.br/ambiente/article/view/38726
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