Report - CPC 02 - MINUTA M1static.cpc.aatb.com.br/Documentos/406_CPC_38_rev 15.pdf · 5.2.3, 5.3.2, 5.7.1, 5.7.2, 5.73 e 6.1.3 do Pronunciamento; e para as entidades seguradoras que optarem

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