of September 16, 2019 No. 622/15
About enforcement in the territory of the Republic of Belarus of International accounting standards and their Explanations
Based on part one of Item 1 of article 17 of the Law of the Republic of Belarus of July 12, 2013 "About financial accounting and the reporting" the Council of Ministers of the Republic of Belarus and National Bank of the Republic of Belarus DECIDE No. 57-Z:
1. Enact in the territory of the Republic of Belarus as technical regulatory legal acts:
the document of International accounting standards "Materiality determination (Amendments to IFRS (IAS) 1 and IFRS (IAS) 8)" according to appendix 1;
the document of International accounting standards "Business determination (Amendments to IFRS (IFRS) 3)" according to appendix 2;
the document of International accounting standards "Amendment to references to "Conceptual bases" to the IFRS standards (Amendments to the IFRS standards)" according to appendix 3.
2. Make changes to the following resolutions of Council of Ministers of the Republic of Belarus and National Bank of the Republic of Belarus:
2.1. appendices 7 and 42 to the resolution of Council of Ministers of the Republic of Belarus and National Bank of the Republic of Belarus of August 19, 2016 "About enforcement in the territory of the Republic of Belarus of the International accounting standards and their Explanations accepted by Fund of International accounting standards" to be reworded as follows (are applied) No. 657/20;
2.2. appendices 1 and 2 to the resolution of Council of Ministers of the Republic of Belarus and National Bank of the Republic of Belarus of December 30, 2016 "About enforcement in the territory of the Republic of Belarus of the International accounting standards and their Explanations accepted by Fund of International accounting standards" to be reworded as follows (are applied) No. 1119/35.
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