of June 29, 2005 No. 83
About approval of the Instruction about procedure for entering of corrections into financial accounting in case of detection of mistakes
Based on the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 the Ministry of Finance of the Republic of Belarus DECIDES: No. 1585 "Questions of the Ministry of Finance of the Republic of Belarus" for the purpose of providing methodological management of financial accounting and the reporting in the Republic of Belarus
Approve the enclosed Instruction about procedure for entering of corrections into financial accounting in case of detection of mistakes.
Minister N.P.Korbut
Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of June 29, 2005 No. 83
1. The instruction about procedure for entering of corrections into financial accounting in case of detection of mistakes (further - the Instruction) establishes single technique of entering of corrections into accounting records of the organizations (except the organizations financed from the budget, banks and the non-bank credit and financial organizations) (further - the organizations) in case of detection of mistakes and misstatements (further - mistakes).
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The document ceased to be valid since February 21, 2014 according to Item 2 of the Resolution of the Ministry of Finance of the Republic of Belarus of December 10, 2013 No. 80