Niyama, J.K. e Mendes, P.C. de M. 2025. Some reflections on the concept application of essence over form in leasing operations in the lessee and lessor before and after IFRS 16. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036. 17, 1 (jan. 2025). DOI:https://doi.org/10.21680/2176-9036.2025v17n1ID38726.