of September 30, 2011 No. 102
About financial accounting of the income and expenses
Based on the paragraph of the fourth Item 5 of article 5 of the Law of the Republic of Belarus of July 12, 2013 "About financial accounting and the reporting" the Ministry of Finance of the Republic of Belarus DECIDES: No. 57-Z
1. Approve the Instruction for financial accounting of the income and expenses it (is applied).
2. Recognize to invalid:
the resolution of the Ministry of Finance of the Republic of Belarus of December 26, 2003 No. 181 "About approval of the Instruction for the financial accounting "Income of the Organization" (The national register of legal acts of the Republic of Belarus, 2004, No. 9-10, 8/10451);
the resolution of the Ministry of Finance of the Republic of Belarus of December 26, 2003 No. 182 "About approval of the Instruction for the financial accounting "Expenses of the Organization" (The national register of legal acts of the Republic of Belarus, 2004, No. 9-10, 8/10452);
the resolution of the Ministry of Finance of the Republic of Belarus of March 31, 2008 No. 49 "About entering of amendments into resolutions of the Ministry of Finance of the Republic of Belarus of December 26, 2003 No. 181 and of December 26, 2003 No. 182" (The national register of legal acts of the Republic of Belarus, 2008, No. 96, 8/18614).
3. This resolution becomes effective after its official publication and extends the action to the relations which arose since January 1, 2012.
Minister
A. M. Harkovets
Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of September 30, 2011 No. 102
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