of December 26, 2022 No. 61
About financial accounting of exchange differences
Based on the paragraph of the fourth Item 5 of Article 5, of part three of Item 3 of article 12 of the Law of the Republic of Belarus of July 12, 2013 No. 57-Z "About financial accounting and the reporting", the paragraph of third subitem 4.32 of item 4 and Item 10 of the Regulations on the Ministry of Finance of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1585, the Ministry of Finance of the Republic of Belarus DECIDES:
1. Approve the National accounting standard and the reporting "Influence of changes of the foreign exchange rates" (is applied).
the resolution of the Ministry of Finance of the Republic of Belarus 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";
the resolution of the Ministry of Finance of the Republic of Belarus of August 10, 2017 No. 23 "About some questions of financial accounting of exchange differences".
3. This resolution becomes effective since January 1, 2023.
Deputy minister
V. V. Tatarinovich
No. 61 is approved by the Resolution of the Ministry of Finance of the Republic of Belarus of December 26, 2022
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