of November 30, 2018 No. 73
About financial accounting of finance lease (leasing)
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 "Finance lease (leasing)" it (is applied).
2. Determine that the organizations (except for National Bank of the Republic of Belarus, banks, "Development Bank of the Republic of Belarus" open joint stock company, the non-bank credit and financial organizations, banking groups, bank holdings, state-financed organizations) have the right to apply the National accounting standard and the reporting "Finance lease (leasing)" approved by this resolution to all agreements of finance lease (leasing) existing as of January 1, 2019.
the resolution of the Ministry of Finance of the Republic of Belarus of April 30, 2004 No. 75 "About approval of the Instruction about procedure for financial accounting of leasing transactions" (The national register of legal acts of the Republic of Belarus, 2004, No. 87, 8/10999);
the resolution of the Ministry of Finance of the Republic of Belarus of July 23, 2004 No. 114 "About modification and amendments in the resolution of the Ministry of Finance of the Republic of Belarus of April 30, 2004 No. 75" (The national register of legal acts of the Republic of Belarus, 2004, No. 122, 8/11304);
the resolution of the Ministry of Finance of the Republic of Belarus of July 7, 2005 No. 89 "About modification and amendments in some regulatory legal acts of the Ministry of Finance of the Republic of Belarus concerning financial accounting" (The national register of legal acts of the Republic of Belarus, 2005, No. 120, 8/12927);
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