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O impacto da IFRS 16 nas empresas do setor de aviação
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A contabilidade desempenha um papel central na harmonização da informação financeira, garantindo maior comparabilidade e utilidade para os diversos utilizadores. Nesse sentido, as normas internacionais surgiram como resposta à necessidade de uniformizar práticas, destacando-se a evolução da IAS 17 para a IFRS 16 no tratamento dos contratos de locação.
A presente dissertação tem como objetivo analisar os impactos decorrentes da adoção da norma IFRS 16 no setor da aviação, recorrendo à aplicação de diferentes modelos estatísticos e à avaliação de rácios e indicadores financeiros, comparando os períodos pré e pós-alteração normativa
Com base nos dados referentes ao período compreendido entre 2018 e 2024, os resultados evidenciam que os indicadores financeiros das empresas da amostra foram significativamente afetados durante a transição da IAS 17 para a IFRS 16. Destaca-se que os efeitos mais pronunciados ocorreram entre 2020 e 2021, período fortemente condicionado pela pandemia da Covid-19, em particular, verificou-se que os indicadores de autonomia financeira, endividamento e solvabilidade foram os mais impactados nas companhias aéreas analisadas.
Adicionalmente, constatou-se que a dimensão e as características específicas dos grupos de empresas incluídos na amostra não constituíram fatores determinantes para alterar ou influenciar o nível de significância das variações observadas nos indicadores.
Accounting plays a central role in harmonizing financial information, ensuring greater comparability and usefulness for various users. Within this framework, international standards emerged as a response to the need to standardize practices, with particular emphasis on the evolution from IAS 17 to IFRS 16 in the treatment of lease contracts. This dissertation aims to analyze the impacts resulting from the adoption of IFRS 16 in the aviation sector, using different statistical models and assessing financial ratios and indicators, comparing the periods before and after the regulatory change. Based on data covering the period from 2018 to 2024, the results show that the financial indicators of the sampled companies were significantly affected during the transition from IAS 17 to IFRS 16. The most pronounced effects occurred between 2020 and 2021, a period strongly influenced by the COVID-19 pandemic, with financial autonomy, indebtedness, and solvency indicators being the most impacted among the analyzed airlines. Additionally, it was found that the size and specific characteristics of the groups of companies included in the sample were not determining factors in altering or influencing the significance of the variations observed in the financial indicators.
Accounting plays a central role in harmonizing financial information, ensuring greater comparability and usefulness for various users. Within this framework, international standards emerged as a response to the need to standardize practices, with particular emphasis on the evolution from IAS 17 to IFRS 16 in the treatment of lease contracts. This dissertation aims to analyze the impacts resulting from the adoption of IFRS 16 in the aviation sector, using different statistical models and assessing financial ratios and indicators, comparing the periods before and after the regulatory change. Based on data covering the period from 2018 to 2024, the results show that the financial indicators of the sampled companies were significantly affected during the transition from IAS 17 to IFRS 16. The most pronounced effects occurred between 2020 and 2021, a period strongly influenced by the COVID-19 pandemic, with financial autonomy, indebtedness, and solvency indicators being the most impacted among the analyzed airlines. Additionally, it was found that the size and specific characteristics of the groups of companies included in the sample were not determining factors in altering or influencing the significance of the variations observed in the financial indicators.
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IFRS 16 IAS 17 Indicadores financeiros Locações Financial metrics Leases