of December 31, 2024 No. 88
About forms and documents with certain degree of protection
Based on the paragraph of the fourth Item 5 of article 5 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 "Forms and documents with certain degree of protection" (are attached).
2. Determine that on July 1, 2025 forms of securities and documents with certain degree of protection, and also the documents with certain degree of protection included in the State register of forms of securities and documents with certain degree of protection, and also the documents with certain degree of protection except for damaged and (or) cancelled:
2.1. not registered in financial accounting for the specified date as a part of inventories, are reflected:
the organizations (except for National Bank, 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) on the debit of account 10 "Materials" and to account 90 credit "The income and expenses on the current activities" (the score 90-7 "Other incomes on the current activities");
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.