Brazil: Nova Regra Para Contabilização De Contratos De Arrendamento Mercantil

Last Updated: 11 February 2016
Article by Silvio Takahashi

A agenda do International Accounting Standards Board (IASB) tem sido movimentada nos últimos anos. Em 2013, o IASB iniciou processo de audiência pública para os pronunciamentos de arrendamento mercantil, provisão para perdas de instrumentos financeiros, contratos de seguros e um item específico do pronunciamento de ativos biológicos, sendo que esses dois últimos projetos foram concluídos recentemente, juntamente com o projeto de reconhecimento de receitas. Alguns desses projetos fazem parte de uma agenda conjunta entre o IASB e o Financial Accounting Standards Board (FASB) norte-americano.

Embora os EUA tenham dado cada vez mais sinais de que não adotarão o IFRS em sua totalidade, continuam na árdua missão de concluir os projetos de convergência em andamento das normas norte-americanas com as internacionais. No caso do projeto de arrendamento mercantil, houve um embate forte entre os dois órgãos, em que três dos sete membros do FASB votaram contra a sua emissão. Além disso, a presidente do FASB, Leslie Seidman, que votou favoravelmente pela convergência dessa norma, deixou o Board em junho de 2013. Na minuta atual do projeto, o FASB manteve a classificação diferenciada para arrendamento de imóveis, tratamento dispensado pelo IASB.

O segundo Exposure Draft (ED) de arrendamento mercantil foi emitido em 16 de maio de 2013 com prazo de respostas com comentários dos interessados até 13 de setembro de 2013. O primeiro ED emitido em 2010 recebeu mais de 800 cartascomentário, o que demonstra a relevância do tema, uma vez que essa norma gera impactos relevantes para todas as entidades que possuem contratos de arrendamento mercantil. Os Boards revisaram a norma proposta de 2010 para atendimento a algumas demandas dos respondentes, dentre as quais a flexibilização para não reconhecimento dos ativos e passivos de contratos de arrendamento com prazo inferior a 12 meses.

De forma sumariada, a norma se baseia nos seguintes conceitos:

  • O IASB e o FASB propuseram que os arrendatários reconheçam os ativos e passivos gerados pela maioria dos arrendamentos mercantis nos balanços patrimoniais;
  • Todas as entidades classificariam os arrendamentos mercantis para determinar como reconhecer os ativos, passivos, receitas e despesas relacionadas a esses contratos;
  • A classificação desses contratos se basearia na porção dos benefícios econômicos do ativo básico que o arrendatário consumiria durante o arrendamento mercantil.

A intenção principal dos Boards é aprimorar a apresentação e divulgação de compromissos assumidos pelas entidades em nível mundial no montante estimado de US$ 1,25 trilhão, segundo levantamento da Securities Exchange Commission (SEC) de 2005, que não estavam registrados no balanço patrimonial. Somente em 2011, US$ 800 bilhões em novos contratos foram assinados. A falta de registro desses contratos no balanço patrimonial se deve à maior flexibilidade da norma em vigor para classificação dos contratos em arrendamento operacional, que não requerem registro antecipado dos ativos e passivos no balanço.

O critério atual de contabilização de arrendamentos mercantis operacionais gera um forte viés para os usuários das demonstrações financeiras, uma vez que a posição patrimonial e financeira dos arrendatários acaba sendo mascarada pela falta de registro dos contratos de arrendamento mercantil.

A solução para esse problema consiste ou em aumentar o nível de divulgações em notas explicativas ou alterar radicalmente a estrutura de reconhecimento desses contratos. A segunda alternativa foi considerada a melhor pelos Boards após cerca de 300 reuniões (outreaches) ao redor do mundo, incluindo visitas ao Brasil, para ouvir a opinião de diversos agentes, como companhias, preparadores de demonstrações financeiras, auditores, analistas de mercado e acadêmicos.

A seguir, comentamos mais detalhadamente os conceitos citados

O critério de classificação de um contrato de arrendamento mercantil proposto é diferente das normas atuais (IAS 17/CPC 06). Um arrendamento mercantil seria definido como um contrato que transfere o direito de uso de um ativo identificado por um período, em troca de remuneração.

O contrato deve: (1) ter como condição o uso de um ativo identificado explícita ou implicitamente; e (2) transferir o direito de controle sobre seu uso.

O contrato transfere o direito de controle sobre o uso de um ativo identificado se, ao longo de seu prazo, o cliente puder: (1) direcionar o uso do ativo; e (2) obter benefícios de seu uso. Esse conceito de controle foi incluído para criar uma simetria com a nova norma de reconhecimento de receita.

Os efeitos contábeis propostos devem ser divididos entre os arrendatários e arrendadores.

Os arrendatários reconheceriam inicialmente um passivo de arrendamento mercantil para a obrigação de pagamento do arrendamento, e um ativo de direito de uso para o direito de usar o ativo básico pelo prazo do arrendamento. O passivo de arrendamento seria o valor presente dos pagamentos do arrendamento prefixados.

Os ativos do direito de uso e os passivos de arrendamento para cada tipo de arrendamento mercantil seriam apresentados separadamente um do outro e de outros ativos e passivos, no balanço patrimonial ou nas notas explicativas.

Já os arrendadores passariam a tratar os arrendamentos de maneira similar ao tratamento atual. Isso significa dizer que eles continuariam a reconhecer o ativo básico e reconheceriam a receita do arrendamento com base no método linear ou em outra sistemática que represente melhor o padrão de geração dessa receita.

Em termos práticos, esses novos conceitos da norma trazem impactos significativos no dia a dia das entidades que possuam contratos de arrendamento mercantil, uma vez que grande parte dos contratos deverá ser "capitalizada" no balanço patrimonial. Isso implica a criação de controles internos que permitam controlar os contratos em vigor e os novos contratos a serem capitalizados, valores pagos e amortização do direito de uso para geração dos registros contábeis, bem como para atender aos diversos requisitos de divulgação em nota explicativas.

A data de vigência do novo pronunciamento ainda não foi definida pelos boards, que irão deliberar sobre esse tema após a análise dos comentários da audiência pública. Importante notar que, uma vez que a norma esteja vigente, a aplicação deve ser retrospectiva, requerendo remensuração dos contratos vigentes na data de transição.

Trata-se sem dúvida nenhuma de uma das normas com impacto mais generalizado da nova leva de pronunciamentos a serem emitidos pelo IASB. Essa norma, juntamente com os pronunciamentos de reconhecimento de receitas, instrumentos financeiros e contratos de seguros, proporcionará um intenso debate entre os interessadoschaves, e põe em evidência os esforços dos dois Boards para adequação das regras contábeis às demandas do mundo dos negócios.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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