of December 10, 2013 No. 80
About accounting policy of the organization, changes in accounting estimates, mistakes
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 National accounting standard and the reporting "Accounting policy of the organization, change in accounting estimates, mistakes" it (is applied).
the resolution of the Ministry of Finance of the Republic of Belarus of April 17, 2002 No. 62 "About approval of the Instruction for the financial accounting "Accounting Policy of the Organization" (The national register of legal acts of the Republic of Belarus, 2002, No. 55, 8/8076);
the resolution of the Ministry of Finance of the Republic of Belarus of November 12, 2003 No. 152 "About entering of amendment into the resolution of the Ministry of Finance of the Republic of Belarus of April 17, 2002 No. 62" (The national register of legal acts of the Republic of Belarus, 2003, No. 133, 8/10239);
the resolution of the Ministry of Finance of the Republic of Belarus 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" (The national register of legal acts of the Republic of Belarus, 2005, No. 110, 8/12859);
the resolution of the Ministry of Finance of the Republic of Belarus of May 26, 2008 No. 85 "About modification and amendments in the resolution of the Ministry of Finance of the Republic of Belarus of April 17, 2002 No. 62" (The national register of legal acts of the Republic of Belarus, 2008, No. 136, 8/18914);
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