of April 17, 2002 No. 62
About approval of the instruction on accounting accounting "Accounting policy of the organization"
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 the No. 1585 Ministry of Finance of the Republic of Belarus decides:
1. Approve the enclosed Instruction for the financial accounting "Accounting Policy of the Organization".
2. This resolution becomes effective since January 1, 2003.
Minister N.P.Korbut
Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of April 17, 2002 No. 62
1. The instruction for the financial accounting "Accounting Policy of the Organization" (further - the Instruction) establishes forming bases (the choice and reasons) and disclosure (publicity giving) of accounting policy of the organization. The concept of the organization is given in article 1 of the Law of the Republic of Belarus of October 18, 1994. "About financial accounting and the reporting" (Vyarkho¸naga Savet's Vedamastsi of Respubliki Belarus, 1994, No. 34, Art. 566; National register of legal acts of the Republic of Belarus, 2001, No. 63, 2/785).
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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