The Central Bank of Brazil is soliciting public opinions on the draft accounting standards for virtual assets.

2025-06-26 11:18:32

On June 26, according to official news, the Central Bank of Brazil (BCB) launched a public consultation process regarding a proposal to standardize the accounting recognition, measurement, derecognition, and disclosure standards for virtual assets and utility tokens in financial institutions and other regulated entities. The main points of the proposed resolution include: standards for initial recognition and subsequent measurement, accounting treatment methods for virtual assets issued and third-party custodial virtual assets, and disclosure requirements in the notes to the financial statements, which need to detail changes in asset value, asset nature, and obligations related to issued assets.

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