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RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS AND NATIONAL BANK OF THE REPUBLIC OF BELARUS

of November 4, 2017 No. 830/12

About enforcement in the territory of the Republic of Belarus of the International accounting standards and their Explanations accepted by Fund of International accounting standards

Based on part one of Item 1 of article 17 of the Law of the Republic of Belarus of July 12, 2013 "About financial accounting and the reporting" Council of Ministers of the Republic of Belarus and National Bank of the Republic of Belarus POSTANOVLYAYUT:

Enact since January 1, 2018 in the territory of the Republic of Belarus as technical regulatory legal acts:

Explanation of KRMFO (IFRIC) 22 "Foreign currency transactions and advance payment" according to appendix 1;

the document of International accounting standards "Application of IFRS (IFRS) 9 "Financial instruments" together with IFRS (IFRS) 4 "Insurance contracts" (Amendments to the International accounting standard (IFRS) 4)" according to appendix 2;

the document of International accounting standards "The translations of the investment real estate from category in category" (Amendments to the International accounting standard (IAS) 40)" according to appendix 3;

the document of International accounting standards "Annual enhancements of IFRS, the period of 2014-2016" according to appendix 4.

Prime Minister of the Republic of Belarus

A. Kobyakov

Chairman of the board of National Bank of the Republic of Belarus

P. Kallaur

 

Appendix 1

to the Resolution of Council of Ministers of the Republic of Belarus and National Bank of the Republic of Belarus of November 4, 2017 No. 830/12

Explanation of KRMFO (IFRIC) 22 "Foreign currency transactions and advance payment"

See the Explanation of KRMFO (IFRIC) 22 "Foreign currency transactions and advance payment" (7Kb In original language)

Appendix 2

to the Resolution of Council of Ministers of the Republic of Belarus and National Bank of the Republic of Belarus of November 4, 2017 No. 830/12

The document of International accounting standards "Application of IFRS (IFRS) 9 "Financial instruments" together with IFRS (IFRS) 4 "Insurance contracts" (Amendments to the International accounting standard (IFRS) 4)"

See the Document of International accounting standards "Application of IFRS (IFRS) 9 "Financial instruments" together with IFRS (IFRS) 4 "Insurance contracts" (Amendments to the International accounting standard (IFRS) 4) (16Kb In original language)

Appendix 3

to the Resolution of Council of Ministers of the Republic of Belarus and National Bank of the Republic of Belarus of November 4, 2017 No. 830/12

The document of International accounting standards "The translations of the investment real estate from category in category" (Amendments to the International accounting standard (IAS) 40)"

See the Document of International accounting standards "The translations of the investment real estate from category in category" (Amendments to the International accounting standard (IAS) 40) (5Kb In original language)

Appendix 4

to the Resolution of Council of Ministers of the Republic of Belarus and National Bank of the Republic of Belarus of November 4, 2017 No. 830/12

Document of International accounting standards "Annual enhancements of IFRS, period of 2014-2016"

See the Document of International accounting standards "Annual enhancements of IFRS, the period of 2014-2016" (8Kb In original language)

 

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