of June 6, 2011 No. 37
About entering of amendments into the resolution of the Ministry of Finance of the Republic of Belarus of December 27, 2007 No. 199
In pursuance of Item 3 of the resolution of Council of Ministers of the Republic of Belarus of June 3, 2011 No. 704 "About some questions of revaluation of property and obligations in foreign currency" and based on subitem 4.32 of item 4 of 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. Bring in the Instruction for financial accounting of assets and liabilities of the organization which cost is expressed in foreign currency, approved by the resolution of the Ministry of Finance of the Republic of Belarus of December 27, 2007 No. 199 (The national register of legal acts of the Republic of Belarus, 2008, No. 29, 8/17946; 2010, No. 70, 8/22044), following amendments:
1.1. add Item 7 with part two of the following content:
"In case of acceptance according to the legislation by the commercial organizations of the decision on reference of the exchange differences arising in case of revaluation of property and obligations in foreign currency, on the income (expenses) of future periods, the exchange differences which in financial accounting arose are reflected:
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The document ceased to be valid since January 1, 2015 according to Item 3 of the Resolution of the Ministry of Finance of the Republic of Belarus of October 29, 2014 No. 69.