of December 31, 2013 No. 96
About modification and amendments in the resolution of the Ministry of Finance of the Republic of Belarus of September 30, 2011 No. 102
Based on subitem 4.32 of item 4 and Item 10 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 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:
1. Bring in the Instruction for financial accounting of the income and expenses approved by the resolution of the Ministry of Finance of the Republic of Belarus of September 30, 2011 No. 102 (The national register of legal acts of the Republic of Belarus, 2012, No. 12, 8/24697; National legal Internet portal of the Republic of Belarus, 30.12.2012, 8/26697), following changes and amendment:
in Item 2:
paragraphs two, the sixth and eighth to exclude;
the third or fifth, seventh, ninth or eleventh to consider paragraphs respectively paragraphs the second or eighth;
add Item with part two of the following content:
"For the purposes of this Instruction the accounting period is understood as calendar month.";
the fifth Item 5 to exclude the paragraph;
the nineteenth Item 13 to state the paragraph in the following edition:
"the income and expenses connected with emergency situations;";
in Item 14:
the fourteenth to exclude the paragraph;
the fifteenth to consider the paragraph the paragraph the fourteenth;
in Item 15:
to exclude the paragraph of the eighth;
the ninth to consider the paragraph the paragraph the eighth;
exclude Item 16;
to exclude from the name of Chapter 3 of the word "ON the ACCRUAL METHOD";
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