Treatment of the rent payments in the value-added statement after CPC 06 (R2): an empirical-reflective analysis

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Purpose: This article aimed to analyze the effects of CPC 06 (R2) – Leases adoption on the rents line of the Value-Added Statement (VAS) and on the percentage of value-added distributed as rents. Methodology: The approach of this paper is quantitative, and the data collection method is documental. T...

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Autor principal: Souza, Wellington Rodrigues Silva
Formato: Online
Idioma:eng
Publicado em: Portal de Periódicos Eletrônicos da UFRN
Endereço do item:https://periodicos.ufrn.br/ambiente/article/view/34939
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id oai:periodicos.ufrn.br:article-34939
record_format ojs
institution Periódicos UFRN
collection Portal de Pediódicos Eletrônicos da UFRN
language eng
format Online
author Souza, Wellington Rodrigues Silva
spellingShingle Souza, Wellington Rodrigues Silva
Treatment of the rent payments in the value-added statement after CPC 06 (R2): an empirical-reflective analysis
author_facet Souza, Wellington Rodrigues Silva
author_sort Souza, Wellington Rodrigues Silva
title Treatment of the rent payments in the value-added statement after CPC 06 (R2): an empirical-reflective analysis
title_short Treatment of the rent payments in the value-added statement after CPC 06 (R2): an empirical-reflective analysis
title_full Treatment of the rent payments in the value-added statement after CPC 06 (R2): an empirical-reflective analysis
title_fullStr Treatment of the rent payments in the value-added statement after CPC 06 (R2): an empirical-reflective analysis
title_full_unstemmed Treatment of the rent payments in the value-added statement after CPC 06 (R2): an empirical-reflective analysis
title_sort treatment of the rent payments in the value-added statement after cpc 06 (r2): an empirical-reflective analysis
description Purpose: This article aimed to analyze the effects of CPC 06 (R2) – Leases adoption on the rents line of the Value-Added Statement (VAS) and on the percentage of value-added distributed as rents. Methodology: The approach of this paper is quantitative, and the data collection method is documental. The sample is composed by merchants listed on B3. Analysis of variations and Wilcoxon signed-rank test were applied on the VAS rent line and on the percentage of value-added distributed as rents of these companies in the three-year period after (2019-2021) and before (2016-2018) the CPC 06 (R2) adoption. Results: It was identified that, after the CPC 06 (R2) adoption, there was a significant reduction in the values of the VAS rent line and in the percentage of value-added distributed as rents of the sample companies. This occurred because companies have been allocating payments of the same economic nature (compensation to third parties for the use of their capital) in three different lines in the VAS, namely rent, depreciation and interest. The Wilcoxon signed-rank test indicated statistically significant differences in the average value of the VAS rents line and in the average percentage of value-added distributed as rents in the three-year period after the implementation of CPC 06 (R2) compared to the previous three-year period. Contributions of the Study: The paper contributes to the literature about leases and VAS, being pioneer in the analysis of the effects of leases on this statement after the CPC 06 (R2) adoption. It also helps users of accounting information to understand the effects of leases on the VAS and properly interpret the lines affected by CPC 06 (R2). Finally, it contributes to regulatory authorities, because indicates a potential need to revise the VAS standard.
publisher Portal de Periódicos Eletrônicos da UFRN
publishDate 2024
url https://periodicos.ufrn.br/ambiente/article/view/34939
work_keys_str_mv AT souzawellingtonrodriguessilva treatmentoftherentpaymentsinthevalueaddedstatementaftercpc06r2anempiricalreflectiveanalysis
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spelling oai:periodicos.ufrn.br:article-349392024-01-05T11:16:46Z Treatment of the rent payments in the value-added statement after CPC 06 (R2): an empirical-reflective analysis Treatment of the rent payments in the value-added statement after CPC 06 (R2): an empirical-reflective analysis Treatment of the rent payments in the value-added statement after CPC 06 (R2): an empirical-reflective analysis Souza, Wellington Rodrigues Silva Value-added statement. CPC 09. CPC 06 (R2). IFRS 16. Leases. Treatment of the rent payments . Estado de valor añadido. CPC 09. CPC 06 (R2). IFRS 16. Arrendamientos. Demonstração do valor adicionado (DVA). CPC 09. CPC 06 (R2). IFRS 16. Arrendamentos. Purpose: This article aimed to analyze the effects of CPC 06 (R2) – Leases adoption on the rents line of the Value-Added Statement (VAS) and on the percentage of value-added distributed as rents. Methodology: The approach of this paper is quantitative, and the data collection method is documental. The sample is composed by merchants listed on B3. Analysis of variations and Wilcoxon signed-rank test were applied on the VAS rent line and on the percentage of value-added distributed as rents of these companies in the three-year period after (2019-2021) and before (2016-2018) the CPC 06 (R2) adoption. Results: It was identified that, after the CPC 06 (R2) adoption, there was a significant reduction in the values of the VAS rent line and in the percentage of value-added distributed as rents of the sample companies. This occurred because companies have been allocating payments of the same economic nature (compensation to third parties for the use of their capital) in three different lines in the VAS, namely rent, depreciation and interest. The Wilcoxon signed-rank test indicated statistically significant differences in the average value of the VAS rents line and in the average percentage of value-added distributed as rents in the three-year period after the implementation of CPC 06 (R2) compared to the previous three-year period. Contributions of the Study: The paper contributes to the literature about leases and VAS, being pioneer in the analysis of the effects of leases on this statement after the CPC 06 (R2) adoption. It also helps users of accounting information to understand the effects of leases on the VAS and properly interpret the lines affected by CPC 06 (R2). Finally, it contributes to regulatory authorities, because indicates a potential need to revise the VAS standard. Objetivo: El objetivo del artículo es analizar los efectos de la adopción del CPC 06 (R2) - Arrendamientos sobre la línea alquiler del Estado del Valor Agregado (EVA) y sobre la distribución porcentual del valor agregado como alquiler. Metodología: El estudio es cuantitativo en cuanto al enfoque y documental en cuanto al método de recolección de datos. La muestra está compuesta por sociedades mercantiles listadas en B3. Se realizaron análisis de variaciones y prueba de Wilcoxon sobre la línea de alquiler de la EVA y sobre el porcentaje de distribución del valor agregado como alquiler de estas empresas en los tres años posteriores (2019-2021) y previos (2016-2018) a la adopción del CPC 06 (R2). Resultados: Se identificó que, luego de la adopción del CPC 06 (R2), hubo una reducción significativa en los valores de la línea alquiler de la EVA y en el porcentaje de distribución del valor agregado como alquiler de las empresas de la muestra. Esto ocurrió porque las empresas han venido asignando pagos de la misma naturaleza económica (compensación a terceros por el uso de su capital) en tres líneas diferentes en el EVA, a saber, alquiler, depreciación e interés. La prueba de Wilcoxon indicó diferencias estadísticamente significativas en el valor promedio de la línea de alquiler de la EVA y en el porcentaje promedio de distribución del valor agregado como alquiler en el trienio posterior a la implementación del CPC 06 (R2) en comparación con el trienio anterior. Contribuciones del Estudio: El artículo contribuye a la literatura sobre arrendamientos y EVA, siendo pionero en el análisis de los efectos de los arrendamientos sobre la EVA después de la adopción del CPC 06 (R2). También ayuda a los usuarios de la información contable a comprender los efectos de los arrendamientos en el EVA e interpretar adecuadamente las líneas afectadas como resultado del CPC 06 (R2). Finalmente, contribuye a los reguladores, ya que señala una posible necesidad de revisar la norma de la EVA. Objetivo: O objetivo do artigo é analisar os efeitos da adoção do CPC 06 (R2) – Arrendamentos na rubrica de aluguéis da Demonstração do Valor Adicionado (DVA) e no percentual de distribuição do valor adicionado como aluguéis. Metodologia: O estudo é quantitativo quanto à abordagem e documental quanto ao método de coleta de dados. A amostra é composta por empresas comerciais listadas na B3. Efetuaram-se análises de variações e teste de postos com sinais de Wilcoxon sobre a rubrica de aluguéis da DVA e sobre o percentual de distribuição do valor adicionado como aluguéis destas empresas nos triênios posterior (2019-2021) e anterior (2016-2018) à adoção do CPC 06 (R2). Resultados: Identificou-se que, após a adoção do CPC 06 (R2), houve uma expressiva redução nos valores da rubrica de aluguéis da DVA e no percentual de distribuição do valor adicionado como aluguéis das empresas componentes da amostra. Isso ocorreu porque as empresas vêm alocando os pagamentos de uma mesma natureza econômica (remuneração a terceiros por usufruto de seu capital) em três diferentes rubricas na DVA, quais sejam, aluguéis, depreciação e juros. O teste de postos com sinais de Wilcoxon indicou diferenças estatisticamente significativas no valor médio da rubrica de aluguéis da DVA e no percentual médio de distribuição do valor adicionado como aluguéis no triênio posterior à implementação do CPC 06 (R2) em comparação com o triênio anterior. Contribuições do Estudo: O artigo contribui com a literatura a respeito dos arrendamentos e da DVA, sendo pioneiro na análise dos efeitos dos arrendamentos sobre esta demonstração após a adoção do CPC 06 (R2). Também contribui com usuários das informações contábeis para que compreendam os efeitos dos arrendamentos sobre a DVA e interpretem adequadamente as rubricas afetadas em decorrência do CPC 06 (R2). Por fim, contribui com reguladores, pois sinaliza um potencial necessidade de revisão da norma sobre DVA. Portal de Periódicos Eletrônicos da UFRN 2024-01-02 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://periodicos.ufrn.br/ambiente/article/view/34939 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 16 No. 1 (2024): Jan./Jun. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 16 Núm. 1 (2024): Jan./Jun. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 16 n. 1 (2024): Jan./Jun. 2176-9036 10.21680/2176-9036.2024v16n1 eng https://periodicos.ufrn.br/ambiente/article/view/34939/18173 Copyright (c) 2024 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036 http://creativecommons.org/licenses/by-nc-sa/4.0

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