Resumo

SANCHEZ-SERNA, Aracely del Socorro  e  SALAZAR-BAQUERO, Édgar Emilio. International accounting convergence: towards a new model of rent accounting. Cuad. Contab. [online]. 2010, vol.11, n.28, pp.67-121. ISSN 0123-1472.

Rental has become an important financing source for entities of different kinds and sizes all over the world. These contracts generally affect -in a meaningful way- the financial position, results and cash flow of an entity. For that reason, it is crucial to understand and analyze the essence of rental contracts, so that the information presented in financial states allows users to adequately acknowledge the nature of the agreement and the impact it generates. In the frame of the process of convergence carried on by the International Accounting Standard Board, IASB, and the American regulator Financial Accounting Standard Boar, FASB, the need of revising and improving various aspects of the accounting of rental contracts. The sketch of discussion on rentals presented in March, 2009, came as a product of the deliberation carried on by these organisms. This document elucidates the failures of the current accounting model, and presents a wide variety of issues analyzed in the process, whereby a new proposal of the accounting of rental contracts is made. These contracts generate rights and duties for the tenant. From the analysis of these rights and duties, the conclusion that some of them perform the functions of actives and passives was reached. The new accounting model requires recognition of actives and passives derived from rental contracts. The manner of measuring these actives and passives required a study of different proposals that came to the result of a mediation model comprised of similar actives and passives. The accounting treatment of the particular characteristics of a rental contract - like the options of purchase and renovations, contingent rentals and guaranteed residual values- have raised controversy among participants. In the decisions made after the sketch of discussion, both the IASB and the FASB have restated most of their positions on the accountancy of these elements. Finally, the last chapter of this document pays special attention on revising the impact that the proposed model can generate in the financial information presented by Small and Medium Business in Colombia.

Palavras-chave : Rent; Small and Medium Business; accounting treatment; Leases; Small and Medium-sized companies; Financial Information.

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