RegAlert2022-01-19 | Resolução BCB 178Added · Updated
BCB Resolution No. 178 — Accounting Criteria for Leasing Operations
BCB Resolution No. 178 establishes accounting criteria for leasing operations conducted by institutions required to use the Cosif accounting standard under BCB Resolution No. 92. These institutions must apply CPC 06 (R2) – Leases for recognition, measurement, presentation, and disclosure, while specific IASB pronouncements not yet received by the Central Bank are excluded. The resolution permits optional application to existing lessee contracts and defines "leasing" according to CPC 06 (R2). The regulation enters into force on January 1, 2025.
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Resolution No. 178
BCB RESOLUTION NO. 178, OF JANUARY 19, 2022
Provides for the accounting criteria applicable to leasing operations contracted by consortium administrators and payment institutions authorized to operate by the Central Bank of Brazil.
Provides for the accounting criteria applicable to leasing operations contracted by consortium administrators, payment institutions, securities brokerage firms, securities distribution firms, and foreign exchange brokerage firms authorized to operate by the Central Bank of Brazil. (Amended, effective July 1, 2024, by BCB Resolution No. 391, of June 12, 2024.)
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Lineage: Amended
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
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