of October 29, 2014 No. 69
About approval of the National accounting standard and the reporting "Influence of changes of the foreign exchange rates" and recognition voided some resolutions of the Ministry of Finance of the Republic of Belarus and separate structural element of the resolution of the Ministry of Finance of the Republic of Belarus of January 11, 2010 No. 2
Based on the paragraph of the fourth Item 5 of Article 5, "About financial accounting and the reporting" the Ministry of Finance of the Republic of Belarus DECIDES: parts three of Item 3 of article 12 of the Law of the Republic of Belarus of July 12, 2013
1. Approve the enclosed National accounting standard and the reporting "Influence of changes of the foreign exchange rates".
2. Determine that the organizations (except for National Bank of the Republic of Belarus, banks, the non-bank credit and financial organizations, banking groups, bank holdings, state-financed organizations) transfer the amounts of exchange and amount-based differences which are registered for December 31, 2014 as a part of reserve fund to additional fund.
the resolution of the Ministry of Finance of the Republic of Belarus of December 27, 2007 No. 199 "About approval of the Instruction for financial accounting of assets and liabilities of the organization which cost is expressed in foreign currency, and recognition No. 78 which voided resolutions of the Ministry of Finance of the Republic of Belarus of July 17, 2000" (The national register of legal acts of the Republic of Belarus, 2008, No. 29, 8/17946);
Item 7 of the resolution of the Ministry of Finance of the Republic of Belarus of January 11, 2010 No. 2 "About single questions of financial accounting, creation and submission of accounting records by insurance companies and modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2010, No. 58, 8/21857);
the resolution of the Ministry of Finance of the Republic of Belarus of February 26, 2010 No. 17 "About introduction of amendments to the resolution of the Ministry of Finance of the Republic of Belarus of December 27, 2007 No. 199" (The national register of legal acts of the Republic of Belarus, 2010, No. 70, 8/22044);
the resolution of the Ministry of Finance of the Republic of Belarus of June 6, 2011 No. 37 "About entering of amendments into the resolution of the Ministry of Finance of the Republic of Belarus of December 27, 2007 No. 199" (The national register of legal acts of the Republic of Belarus, 2011, No. 69, 8/23760).
4. This resolution becomes effective since January 1, 2015.
First Deputy Minister
V. V. Amarin
Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of October 29, 2014 , No. 69
1. This National accounting standard and the reporting determines procedure for reflection in financial accounting expressed in foreign currency and (or) official monetary unit of the Republic of Belarus (further - Belarusian ruble) in the amount equivalent to certain amount in foreign currency (further - foreign currency), asset costs, obligations, equity, the income, expenses and differences arising in case of recalculation of the asset cost expressed in foreign currency and obligations in Belarusian rubles in the organizations (except for National Bank of the Republic of Belarus, banks, the non-bank credit and financial organizations, banking groups, bank holdings, state-financed organizations) (further - the organizations).
2. For the purposes of this National accounting standard and the reporting exchange differences are understood as the differences arising in case of recalculation of the cost of money, financial investments expressed in foreign currency (except for financial investments in authorized capitals of other organizations), accounts receivable and obligations (except for the received and issued advance payments, advance payment, inclinations, letters of credit (further - advance payments) and accounts payable which repayment is performed in the form of the letter of credit) in Belarusian rubles on the official rate of Belarusian ruble in relation to the corresponding foreign currency established by National Bank of the Republic of Belarus (further - the official rate), for date of making of economic activity in foreign currency (further - economic activity), and also on reporting date which the last calendar day of month is.
3. The cost of the received assets (the amount of the incurred expenses) expressed in foreign currency and cost of the obligations relating to these assets (expenses), equity are reflected in financial accounting in Belarusian rubles on the official rate on:
date of making of economic activity if the advance payment in foreign currency was not transferred;
date (dates) of advance transfer in foreign currency if the advance payment in foreign currency in the amount of all-in cost of assets (full amount of expenses) was transferred;
date (dates) of advance transfer in foreign currency regarding asset cost (expense amount) falling on advance payment, and date of making of economic activity regarding asset cost (expense amount) which is not falling on advance payment if the advance payment in foreign currency in the amount of partial asset cost (partial amount of expenses) was transferred.
The procedure for cost determination of each unit (part) for assets (part of expenses) in case, the specified in paragraph four of part one of this Item, is fixed in regulations on accounting policy of the organization.
4. The amount of the income from realization of assets, other income expressed in foreign currency (further - the income) and the cost of the accounts receivable relating to this income (in case of its availability) are reflected in financial accounting in Belarusian rubles on the official rate on:
date of making of economic activity if the advance in foreign currency was not received;
date (dates) of receipt of advance payment in foreign currency if the advance in foreign currency in the amount of full amount of the income was received;
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The document ceased to be valid since January 1, 2023 according to Item 2 of the Resolution of the Ministry of Finance of the Republic of Belarus of December 26, 2022 No. 61