of April 30, 2004 No. 75
About approval of the instruction about procedure for financial accounting of leasing transactions
According to 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 "Questions of the Ministry of Finance of the Republic of Belarus", the Ministry of Finance of the Republic of Belarus DECIDES:
1. Approve the enclosed Instruction about procedure for financial accounting of leasing transactions.
2. Recognize invalid the Methodical instructions about procedure for financial accounting of leasing approved by the Ministry of Finance of the Republic of Belarus on January 30, 1998 No. 2 (The bulletin of normative legal information, 1998, No. 5).
3. This resolution becomes effective since June 1, 2004.
Minister N.P.Korbut
Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of April 30, 2004 No. 75
1. The instruction about procedure for financial accounting of leasing transactions (further - the Instruction) establishes single procedure for reflection in financial accounting of leasing transactions for commercial and non-profit organizations (excepting the banks, other non-bank credit and financial organizations, the organizations financed from the budget (state-financed organizations) and the individual entrepreneurs who made the decision on conducting financial accounting (further - the organizations).
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The document ceased to be valid since January 1, 2019 according to Item 3 of the Resolution of the Ministry of Finance of the Republic of Belarus of November 30, 2018 No. 73