BCB Resolution No. 170 of December 9, 2021

This resolution establishes accounting criteria for the recognition, measurement, and disclosure of investment properties and non-financial assets held for future sale and profit generation based on price variations. It applies to institutions required to use the Cosif Accounting Standard under BCB Resolution No. 92 of May 6, 2021. The rules mandate adherence to Technical Pronouncement CPC 28 for investment properties and require initial recognition of non-financial assets at cash purchase price plus transaction costs, with subsequent measurement at fair value less costs to sell. The resolution entered into force on January 1, 2022, and allows a transitional option to measure certain assets at cost less impairment until the end of the 2022 fiscal year.

BCB published 15 documents in the last 30 days — get each new one by email the day it lands.

BCB Resolution No. 222

BCB RESOLUTION NO. 170, OF DECEMBER 9, 2021

Dispenses with the criteria to be observed by consortium administrators and payment institutions authorized to operate by the Central Bank of Brazil in the accounting recognition, measurement, and disclosure of investment properties and non-financial assets acquired for the purpose of future sale and profit generation based on price variations in the market.

Dispenses with the criteria to be observed by consortium administrators, payment institutions, securities brokerage firms, securities distribution firms, and currency brokerage firms authorized to operate by the Central Bank of Brazil in the accounting recognition, measurement, and disclosure of investment properties and non-financial assets acquired for the purpose of future sale and profit generation based on price variations in the the market. (Amended, effective March 1, 2024, by BCB Resolution No. 367 of January 25, 2024.)

Read the rest free, and get an email when BCB publishes again

Email me when BCB publishes something newOne email per publication, same day. Sign in below to keep reading.

Lineage: Amended

amendssupersedesissued underrefers toproposed or not in RegAlertarrows run from the older text to the one that changes it

Timeline

Amended 2 times · last 2026-03-03

2026-03-03BCBBCB Resolution No. 553 of March 3, 2026amends
2024-01-25BCBBCB Resolution No. 367 of January 25, 2024amends

Source: Banco Central do Brasil — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works