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Em julho de 2006, o FASB e o IASB iniciaram um projeto conjunto a fim de desenvolver um padrao comum para registrar todas as operacoes de leasing no Balanco Patrimonial e reduzir as divergencias que afetavam a qualidade da informacao contabil. A nova forma de contabilizacao do leasing entrou em vigor em 1o de janeiro de 2019, por meio das normas: IFRS 16, emitida pelo IASB, e ASU 2016-02 “ Leases ” (Topic 842), emitida pelo FASB. Este trabalho buscou analisar como a American Airlines tratou a adocao antecipada do novo metodo de contabilizacao do leasing em suas demonstracoes contabeis. A referida empresa e considerada a maior companhia aerea do mundo por numero de frota, receita e passageiros. A analise descritiva dos formularios 10-K de 2016 e 2017 demonstrou que a American Airlines apenas mencionou a existencia de uma nova norma de leasing . Ao analisar as demonstracoes contabeis em 2018, notou-se um impacto de USD 10 bilhoes em passivos de arrendamentos e ativo de direito de uso no Balanco Patrimonial, USD 197 milhoes de credito de ajuste com efeito acumulado na DMPL e USD 16 milhoes a menos na receita antes dos impostos. Alem disso, verificou-se que, em 2018, com a contabilizacao do leasing operacional no balanco, as obrigacoes da empresa aumentaram 34% aproximadamente. Palavras-chave : Topic 842. FASB; Leases. Leasing operacional. Leasing financeiro. ABSTRACT In July 2006, the FASB and IASB initiated a joint project in order to develop a commom standard for the register of all leasing operations in the balance sheet and reduce divergences that affect the quality of accounting information. A new form of lease accounting came into effective on January 1, 2019, through IFRS 16, approved by IASB and ASU 2016-02 “Leases” (Topic 842), as issued by FASB. A report released by IFRS Foundation in 2016 verified the effects of the standard on various sectors and identified that the companies with the most impact will be the airlines companies. Thus, this paper sought to analyze how American Airlines tried to anticipate the new leasing accounting method in its financials reports. This company is considered the largest airline in the world by fleet number, revenue and passengers. A descriptive analysis of the 2016 and 2017 10-K forms showed that American Airlines only mentioned the presence of a new leasing standard. Looking at accounting statistics in 2018, there is a $ 10 billion impact on lease liabilities and right-of-use assets on the Balance Sheet, $ 197 million in cumulative DMPL adjustment credit, and $ 16 million less in revenue. before tax. In addition, it was found that in 2018, with operating lease accounting being register on the balance sheet, the company's obligations increased by approximately 34%. Keywords : Topic 842; FASB. Leases. Operating leasing. Finance leasing.

Evitando Turbulências: Impactos da Nova Norma de Leasing na Evidenciação da American Airlines