of October 18, 1994 No. 3321-XII
About financial accounting and the reporting
This Law determines legal and methodological basis of the organization and conducting financial accounting, establishes requirements imposed to creation and submission of accounting records, regulates relations concerning financial accounting and the reporting in the Republic of Belarus.
Operation of this Law expatiates on legal entities of the Republic of Belarus, branches and representations, including representative offices of the foreign organizations, economic groups, particular partnerships (agreement parties on joint activities), state bodies, not being legal entities (daleeorganization), taking into account the features determined according to parts four and the fifth this Article.
Operation of this Law does not extend to individual entrepreneurs. Individual entrepreneurs record the income and expenses according to the procedure, established by the tax legislation of the Republic of Belarus.
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The document ceased to be valid since January 1, 2014 according to Item 1 of article 19 of the Law of the Republic of Belarus of July 12, 2013 No. 57-Z.