BCB Resolution No. 367 of January 25, 2024

This resolution amends BCB Resolutions Nos. 2, 5, 6, 7, 8, and 9 to extend their scope of application to include securities brokerage companies, securities distribution companies, and foreign exchange brokerage companies authorized by the Central Bank of Brazil. The amendments require these entities to prepare and disclose individual and consolidated financial statements in accordance with specific accounting criteria, including exemptions for smaller non-public companies from cash flow statement preparation and mandatory International Financial Reporting Standards (IFRS) adoption for listed or conglomerate-leading entities. Additionally, the rules clarify the accounting treatment for non-financial assets held for sale, fixed assets, and intangible assets for these newly included institutions.

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

BCB Resolution No. 367

BCB RESOLUTION NO. 367, OF JANUARY 25, 2024

Amends BCB Resolutions Nos. 2, 5, 6, 7, 8, and 9, of August 12, 2020; 13, of September 9, 2020; 15, of September 17, 2020; 33, of October 29, 2020; 59, of December 23, 2020; 66, of January 26, 2021; 92, of May 6, 2021; 120, of July 27, 2021; 146, of September 28, 2021; 168, of December 1, 2021; and 170, of December 9, 2021, to include securities brokerage companies, securities distribution companies, and foreign exchange brokerage companies authorized to operate by the Central Bank of Brazil within their scopes of application.

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: In force

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

Show all related documents (15)

Amends: BCB Resolution No. 170 of December 9, 20212021 Resolution BCB No. 168 — Accounting Criteria for Prudential Consolidated Documents2021 BCB Resolution No. 146 — General Criteria for Preparation and Submission of Accounting Documents to the Central Bank of Brazil2021Resolution No. 120 dated 2021-07-27not in RegAlertResolution No. 13 dated 2020-09-09not in RegAlertResolution No. 15 dated 2020-09-17not in RegAlert
+9 more
Resolution No. 33 dated 2020-10-29not in RegAlertResolution No. 5 dated 2020-08-12not in RegAlertResolution No. 59 dated 2020-12-23not in RegAlertResolution No. 6 dated 2020-08-12not in RegAlertResolution No. 66 dated 2021-01-26not in RegAlertResolution No. 7 dated 2020-08-12not in RegAlertResolution No. 8 dated 2020-08-12not in RegAlertResolution No. 9 dated 2020-08-12not in RegAlertResolution No. 92 dated 2021-05-06not in RegAlert

Timeline

This document amends: BCB Resolution No. 170 of December 9, 2021, Resolution BCB No. 168 — Accounting Criteria for Prudential Consolidated Documents, BCB Resolution No. 146 — General Criteria for Preparation and Submission of Accounting Documents to the Central Bank of Brazil

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