Impacto da adoção da IFRIC 13 na contabilização de programas de passageiros frequentes

Face with accounting's internalization, its timely to study the influence of those standards at national data. The International Financial Reporting Interpretation 13 (IFRIC 13) deals with accounting regarding customer loyalty programs, widely applied by airlines. Airlines have considerable influence at the economy, but there are few studies that pay attention to the information generated by these companies. Hence, this paper has the purpose of analyzing the impact of IFRIC 13 at annual financial statements of Bolsa de Valores de São Paulo listed companies: Gol and TAM. Thus, it was possible to notice that, as for the measurement of mileage points, both adopted incremental cost before the implementation IFRIC 13. In 2010 there were changes to the accounting-based deferred revenue recorded at fair value, as suggested by the standard. Additionally, we noticed that none of the companies anticipated the adoption of the standard IAS 18. At 2010, with the obligation of the IFRIC 13, both companies presented the consequent adjust of 2009 data. This modification made possible to notice that there was substantial modification at patrimonial composition, bottom line and financial indexes. Nonetheless, impact was stronger at TAM. [PUBLICATION ABSTRACT]