of September 27, 2007 No. 185
About creation and representation by National Bank of the Republic of Belarus, banks of the Republic of Belarus of the financial reporting according to international accounting standards
Based on Articles 26, of 34, 119 Bank codes of the Republic of Belarus, article 23 of the Law of the Republic of Belarus of November 8, 1994 "About auditor activities" in edition of the Law of the Republic of Belarus of December 18, 2002, for the purpose of creation of conditions for increase in investment appeal of bank system of the Republic of Belarus, representation to the interested users of information necessary in the course of adoption of economic decisions, ensuring comparability of accounting (financial) records of banks of the Republic of Belarus to the financial reporting of credit institutions of foreign states, within provisions of the State program of transition to international accounting standards in the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of May 4, 1998 No. 694, Board of National Bank of the Republic of Belarus DECIDES:
1. National Bank of the Republic of Belarus (further - National Bank), banks of the Republic of Belarus (further - banks) along with the accounting (financial) records constituted according to requirements of the legislation of the Republic of Belarus constitute for 2008 and the next years the annual financial reporting (the balance sheet, the report on profit and losses, the comprehensive income statement, the report on change of the capital, the cash flow statement, notes, including the short description of essential elements of accounting policy and other explanations) according to international accounting standards in Belarusian rubles.
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The document ceased to be valid since January 1, 2017 according to Item 1 of the Resolution of Board of National Bank of the Republic of Belarus of October 18, 2016 No. 537