References. Civil Code of Belarus (07.12.1998

Civil Code of Belarus (07.12.1998. № 218-З)

https://www.pravo.by/main.aspx? guid=3871& p0=hk9800218& p2=%7BNRPA%7D

Law " About Enterprises" (14.12.1990 №462 –XI)

https://www.levonevski.net/pravo/razdelb/text1500/index.html

Закон Республики Беларусь (12.07.2013 № 57-З) «О бухгалтерском учете и отчетности» https://pravo.by/main.aspx? guid=3871& p2=2/2055

Instruction " Expenses of an organization" (the Ministry of Finance of Belarus, 26.12.2003 № 182) https://spravka-jurist.com/base/part-hq/tx_esxzma.htm

Instructions for accounting of income and expenses (the Ministry of Finance of Belarus from 30.09.2011 № 102)

https://www.centr-cen.by/readnews/2021.html

Model Chart of Accounts (Ministry of Finance of Belarus, 29.06.2011, N 50)

https://www.urisconsult.com/index.php? option=com_content& view=article& id=220: 26012012------2012--& catid=17: news& Itemid=35

Recommendations for the development of business plans for investment projects (approved by Order of the Ministry of Economy of Belarus 31.03.99, № 25)

https://busel.org/texts/cat3ax/id5fwefne.htm

The State Committee for Standardization (Decree of the State Committee for Standardization of Belarus 28.04.03, № 22)

Council of Ministers of Belarus, 14.04.2007, № 487 " About the distribution and the use of net income and the consumption expenditures of organizations in 2007")

https://pravoby.info/tema/sovmin/page154.htm

Instruction " On establishing accounting forms, approval of the Instruction on the procedure of preparation of financial statements” (Ministry of Finance of Belarus 31.10. 2011, № 111)

https://www.minfin.gov.by/rmenu/business-accounting/buhuchet/standards/

Order No. 694 “State program of the adoption of IFRS». (Council of Ministers of Belarus, 04.05.1998).

https://www.levonevski.net/pravo/norm2009/num27/d27442.html

Framework for the Preparation and Presentation of Financial Statements

https://www.iasplus.com/en/standards/standard4

IAS 1 Presentation of Financial Statements

https://www.iasplus.com/en/standards/standard5

IAS 11 – Construction Contracts

https://www.iasplus.com/en/standards/standard10

IAS 16 Property, Plant and Equipment

https://www.iasplus.com/en/standards/standard14

IAS 18 Revenue

https://www.iasplus.com/en/standards/standard16

IAS 19 Employee Benefits

https://www.ifrs.org/Current-Projects/IASB-Projects/Post-employment-Benefits-(including-Pensions)/Defined-Benefit-Plans/IAS-19-Employee-Benefits/Pages/IAS-19-Employee-Benefits.aspx

IAS 21 The Effects of Changes in Foreign Exchange Rates

https://www.iasplus.com/en/standards/standard19

IAS 23 " Borrowing Costs

https://www.iasplus.com/en/standards/standard21

IAS 38 Intangible Assets

https://www.iasplus.com/en/standards/standard37

IAS 39 Financial Instruments: recognition and Measurement

https://www.iasplus.com/en/standards/standard38

FASB CON 6 «Elements of Financial Statements»

https://www.fasb.org/cs/BlobServer? blobkey=id& blobwhere=1175822102897& blobheader=application%2Fpdf& blobcol=urldata& blobtable=MungoBlobs

FAS № 52 Effect of exchange rates

https://people.stern.nyu.edu/igiddy/fas52.htm

FAS № 115 Investments and shares

https://www.fasb.org/cs/BlobServer? blobkey=id& blobwhere=1175820923200& blobheader=application%2Fpdf& blobcol=urldata& blobtable=MungoBlobs

FAS № 133 Accounting for derivative instruments and hedging activities

https://www.fasb.org/summary/stsum133.shtml

FAS № 158 Accounting for pension insurance payments

https://www.towerswatson.com/assets/pdf/5885/Towers-Watson-Accounting-for-Pension.pdf

SAB 101 – “Revenue Recognition” (amendment by SAB 104);

https://www.sec.gov/interps/account/sab104rev.pdf

EITF 00-21 – “Revenue Arrangements with Multiple Deliverables”;

https://www.nysscpa.org/cpajournal/2005/405/essentials/p38.htm

FAS 48 – “Revenue Recognition When Right of Return Exists”;

https://www.fasb.org/cs/BlobServer? blobcol=urldata& blobtable=MungoBlobs& blobkey=id& blobwhere=1175820909255& blobheader=application%2Fpdf

FAS 5 – “Accounting for Contingencies”;

https://www.fasb.org/pdf/fas5.pdf

EITF 99-19 – “Reporting Revenue Gross as a Principal versus Net;

https://www.fasb.org/cs/BlobServer? blobcol=urldata& blobtable=MungoBlobs& blobkey=id& blobwhere=1175820914023& blobheader=application/pdf

EITF 01-09 – “Accounting for Consideration Given by a Vendor …;

https://www.wikinvest.com/stock/Sadia_S.A._(SDA)/Eitf_01-09_Accounting_Consideration_Given_Vendor_Customer_Including

EITF 99-17 – “Accounting for Advertising Barter Transactions”;

https://www.revrecmanager.com/Standards/EITF99-17.pdf

ARB 43 – “Restatement and Revision of Accounting Research; …

https://www.tpcconsulting.com/content/taxandaccounting/ARB43.pdf

SoP 81-1 – “Accounting for Performance of Construction;..

https://www.fasb.org/cs/ContentServer? c=Document_C& pagename=FASB%2FDocument_C%2FDocumentPage& cid=1176156441924

SoP 97-2 – “Software Revenue Recognition”;

https://www.us.kpmg.com/microsite/attachments/2005/softwarerevrecognitionbook2005.pdf

FAS 66 – “Accounting for Sales of Real Estate”

https://www.fasb.org/summary/stsum66.shtml

FAS 5 – “Accounting for Contingencies”;

https://www.fasb.org/pdf/fas5.pdf