Aggregated News From Investment Management Regulators

CVM edits accounting standard


Please complete the required fields.

This post was translated by Regulatory.News for informational purposes only; the content below is not an official translation from the regulator. See the content in its original language here.

The Brazilian Securities and Exchange Commission (CVM) issues today, 10/22/2021, Resolution CVM 58 , which approves Technical Pronouncement Review Document No. 19, issued by the Accounting Pronouncements Committee (CPC).

The document presents changes in the Technical Pronouncements CPC 37 (R1), CPC 48, CPC 29, CPC 27, CPC 25 and CPC 15 (R1) as a result of modifications approved by the IASB in the 2018-2018 improvement cycle document ( Annual Improvements 2018 -2020) and in the standards IAS 16 (CPC 27), IFRS 3 (CPC 15 R1) and IAS 37 (CPC 25).


CVM Resolution 58 comes into effect on 1/1/2022 , applying to fiscal years beginning on – or after – that date.

More information

Access CVM Resolution 58 .

Source link

Regulator Information

Abbreviation: CVM
Jurisdiction: Brazil

Recent Articles

Revision of Recommendation 25 – White Paper for Public Consultation

The Financial Action Task Force (FATF) is conducting a review of Recommendation 25 (R.25) on the transparency and beneficial ownership (BO) of legal arrangements....

ASIC warns super trustees to be transparent in their underperformance communications to members

ASIC today released the findings from its review of superannuation trustees’ communications with their members following the first annual performance test for MySuper products. The...

EBA replies to European  Commission’s call for advice on the Mortgage Credit Directive review

The European Banking Authority (EBA) published today an Opinion and Report in response to the European Commission’s Call for Advice (CfA) on the review of the Mortgage Credit Directive (MCD) .

Get the latest from Regulatory.News in your inbox!