Summary of Significant Accounting Policies |
6 Months Ended |
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Jun. 30, 2026 | |
| Summary of material accounting policies [Abstract] | |
| Summary of significant accounting policies | 3 SUMMARY OF MATERIAL ACCOUNTING POLICIES The unaudited condensed consolidated interim financial information was prepared based on the information of Suzano and its subsidiaries on the same base date, except for subsidiary Suzano Packaging and associates Biomas, Simplifyber and Spinnova, as well as in accordance with consistent accounting policies and practices. The unaudited condensed consolidated interim financial information should be read in conjunction with the annual financial statements for the year ended December 31, 2025, considering that its purpose is to provide an update on the activities, events and significant circumstances in relation to those disclosed in the consolidated financial statements. Therefore, unaudited condensed consolidated interim financial information focus on new activities, events and circumstances and do not duplicate the information previously disclosed, except when Management judges that the maintenance of the information is relevant. The accounting policies have been consistently applied to all consolidated companies. There were no changes on such policies and estimates calculation methodologies, except for the new accounting policies presented in Note 3.1, adopted as of January 1, 2026 which was disclosed in the annual financial statements of December 31, 2025. 3.1 New accounting policies and changes in accounting policies adopted The new standards and interpretations issued, until the issuance of the Company’s unaudited condensed consolidated interim financial information, are described below. 3.1.1 Amendment to IFRS 9 and IFRS 7 - Classification and Measurement of Financial Instruments (applicable for annual on/or after January 1, 2026) On 30 May 2024, the IASB issued targeted amendments to IFRS 9 and IFRS 7 to respond to recent questions arising in practice, and to include new requirements not only for financial institutions but also for corporate entities. These amendments: •clarify the date of recognition and derecognition of some financial assets and liabilities, with a new exception for some financial liabilities settled through an electronic cash transfer system; •clarify and add further guidance for assessing whether a financial asset meets the solely payments of principal and interest (SPPI) criterion; •add new disclosures for certain instruments with contractual terms that can change cash flows (such as some financial instruments with features linked to the achievement of environment, social and governance targets); and •update the disclosures for equity instruments designated at fair value through other comprehensive income (FVOCI). The Company assessed the content of this pronouncement and did not identify any impacts.
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