of October 31, 2025 No. 126
About questions of financial accounting
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. Approve the National accounting standard and the reporting "Inventory count of assets and liabilities" (is applied).
2. Determine that:
2.1. the state-financed organizations revealed in case of inventory count of the amount of excesses (the non-refundable amounts of shortages) of assets carry on increase (reduction) in financing from republican and (or) local budgets, state non-budgetary funds depending on sources of acquisition of these assets;
2.2. in the Chart of accounts of financial accounting of state-financed organizations established by appendix to the resolution of the Ministry of Finance of the Republic of Belarus of April 22, 2010 No. 50 "About some questions of financial accounting":
2.2.1. account 14 "Interdepartmental calculations for financing" (sub-account 144 "Interdepartmental calculations") is intended for generalization of information on calculations between the organizations subordinated to the Ministry of Emergency Situations, ensuring safety of the state material reserve and also between these organizations and Department for material reserves of the Ministry of Emergency Situations (further - the State reserve), the money connected with transfer received from the State reserve for delivery to these organizations of material values of the state material reserve, movement of material values of the state material reserve from one responsible keeper to other responsible keeper, etc.
Account 14 "Interdepartmental calculations for financing" (sub-account 144 "Interdepartmental calculations") corresponds:
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