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
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
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
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
See the Document of International accounting standards "Annual enhancements of IFRS, the period of 2014-2016" (8Kb In original language)
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.