of October 29, 2014 No. 69
About approval of the National accounting standard and the reporting "Influence of changes of the foreign exchange rates" and recognition voided some resolutions of the Ministry of Finance of the Republic of Belarus and separate structural element of the resolution of the Ministry of Finance of the Republic of Belarus of January 11, 2010 No. 2
Based on the paragraph of the fourth Item 5 of Article 5, "About financial accounting and the reporting" the Ministry of Finance of the Republic of Belarus DECIDES: parts three of Item 3 of article 12 of the Law of the Republic of Belarus of July 12, 2013
1. Approve the enclosed National accounting standard and the reporting "Influence of changes of the foreign exchange rates".
2. Determine that the organizations (except for National Bank of the Republic of Belarus, banks, the non-bank credit and financial organizations, banking groups, bank holdings, state-financed organizations) transfer the amounts of exchange and amount-based differences which are registered for December 31, 2014 as a part of reserve fund to additional fund.
the resolution of the Ministry of Finance of the Republic of Belarus of December 27, 2007 No. 199 "About approval of the Instruction for financial accounting of assets and liabilities of the organization which cost is expressed in foreign currency, and recognition No. 78 which voided resolutions of the Ministry of Finance of the Republic of Belarus of July 17, 2000" (The national register of legal acts of the Republic of Belarus, 2008, No. 29, 8/17946);
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The document ceased to be valid since January 1, 2023 according to Item 2 of the Resolution of the Ministry of Finance of the Republic of Belarus of December 26, 2022 No. 61