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The trend by Brazilian companies towards adopting the International Accounting Standards (IAS) is now a reality. The purpose of this initiative is to make accounting information more accurate and reliable. Thus, this article aims to describe, analyze and compare the accounting disclosure practices when applying the IAS and the current fiscal norms used in Brazil for leasing. The literature review and simulator models were used in order to show the main characteristics of the studied variables. The results indicate that the adoption of international accounting standards reflect, with grater reliability, the equity, economic and financial situation of the lessor and leaseholder alike. The conclusions indicate that the disclosure of the accounting information is more reliable when adopting the international accounting standards for financial operations; the quality of

enfoque

Evidenciação contábil: análise comparativa da aplicação das normas internacionais de contabilidade e das normas vigentes no brasil em operações de arrendamento mercantil financeiro