RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of August 10, 2018 No. 58

About creation of source accounting documents and bookkeeping registers

Based on the paragraph of the fourth Item 5 of article 5 of the Law of the Republic of Belarus of July 12, 2013 "About financial accounting and the reporting" the Ministry of Finance of the Republic of Belarus DECIDES: No. 57-Z

1. Determine that the organizations (except for National Bank, banks, "Development Bank of the Republic of Belarus" open joint stock company, the non-bank credit and financial organizations, banking groups, bank holdings):

1.1. in source accounting document (except for source accounting documents, which forms affirm National Bank, and also which are drawn up receiving and delivery of cash) constituted on paper correction is made to all its copies by deletion by thin line of the wrong record and text over crossed out the correct record so that it was possible to read crossed out, with indication of the word "Is corrected", dates of correction, the employee's position (positions of employees) (the worker's profession (professions of workers)) of person (persons) who made (made) correction its surname (surnames), initials and the signature (signatures);

1.2. in the bookkeeping register constituted on paper, correction, except for error corrections according to the National accounting standard and the reporting "Accounting policy of the organization, change in accounting estimates, mistakes" No. 80, is brought by the approved resolution of the Ministry of Finance of the Republic of Belarus of December 10, 2013 according to the procedure, established by subitem 1.1 of this Item;

1.3. in source accounting document which is the basis for reflection in financial accounting of cost of the performed works (the rendered services), cost indicators are specified in:

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info