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2026-04-10

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CVM Resolution No. 242 of April 13, 2026

The Brazilian Securities and Exchange Commission (CVM) issued Resolution No. 242 to make CPC Technical Pronouncement Revision No. 29 mandatory for publicly-held companies. This resolution mandates amendments to multiple Brazilian accounting standards (CPCs), including those on cash flows, present value adjustments, provisions, consolidated statements, and financial instruments. The changes take effect for fiscal years beginning on or after January 1, 2026.

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Brazil

Comissão de Valores Mobiliários

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