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

of December 15, 2015 No. 1043/20

About approval of the Regulations on procedure for 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 the paragraph of the fourth Item 3 of article 5 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:

1. Approve the enclosed Regulations on procedure for enforcement in the territory of the Republic of Belarus of the International accounting standards and their Explanations accepted by Fund of International accounting standards.

2. This resolution becomes effective after its official publication.

Prime Minister of the Republic of Belarus

A. Kobyakov

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

P. Kallaur

 

Approved by the Resolution of Council of Ministers of the Republic of Belarus and National Bank of the Republic of Belarus of December 15, 2015 No. 1043/20

Regulations on procedure for enforcement in the territory of the Republic of Belarus of the International accounting standards and their Explanations accepted by Fund of International accounting standards

1. This Provision establishes procedure for enforcement in the territory of the Republic of Belarus as technical regulatory legal acts of the International accounting standards and their Explanations accepted by Fund of International accounting standards (further - IFRS).

2. Enforcement of IFRS in the territory of the Republic of Belarus as technical regulatory legal acts is performed concerning each document IFRS received from Fund of International accounting standards.

3. The Ministry of Finance provides from Fund of International accounting standards of the documents IFRS translated to Russian and no later than 90 calendar days from the date of their obtaining introduces to Council of Ministers of the Republic of Belarus the draft of the resolution of Council of Ministers of the Republic of Belarus and National Bank of the Republic of Belarus about enforcement in the territory of the Republic of Belarus as technical regulatory legal acts of IFRS.

4. In the draft of the resolution of Council of Ministers of the Republic of Belarus and National Bank of the Republic of Belarus about enforcement in the territory of the Republic of Belarus as technical regulatory legal acts of IFRS their Date of Introduction in action according to the legislation is specified.

5. The Ministry of Finance posts enacted by IFRS on the official site on the global computer Internet no later than 15 calendar days from acceptance date of the resolution of Council of Ministers of the Republic of Belarus and National Bank of the Republic of Belarus about enforcement in the territory of the Republic of Belarus as technical regulatory legal acts of IFRS.

 

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