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References. Civil Code of Belarus (07.12.1998




 

Civil Code of Belarus (07.12.1998. 218-)

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

 

Law "About Enterprises" (14.12.1990 462 XI)

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

 

(12.07.2013 57-) http://pravo.by/main.aspx?guid=3871&p2=2/2055

Instruction "Expenses of an organization" (the Ministry of Finance of Belarus, 26.12.2003 182) http://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)

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

 

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

http://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)

http://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")

http://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)

http://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).

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

 

Framework for the Preparation and Presentation of Financial Statements

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

 

IAS 1 Presentation of Financial Statements

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

 

IAS 11 Construction Contracts

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

 

IAS 16 Property, Plant and Equipment

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

 

IAS 18 Revenue

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

 

IAS 19 Employee Benefits

http://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

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

 

IAS 23 "Borrowing Costs

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

 

IAS 38 Intangible Assets

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

 

IAS 39 Financial Instruments: recognition and Measurement

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

 

FASB CON 6 Elements of Financial Statements

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

 

FAS 52 Effect of exchange rates

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

 

FAS 115 Investments and shares

http://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

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

 

FAS 158 Accounting for pension insurance payments

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

 

SAB 101 Revenue Recognition (amendment by SAB 104);

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

 

EITF 00-21 Revenue Arrangements with Multiple Deliverables;

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

 

FAS 48 Revenue Recognition When Right of Return Exists;

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



 

FAS 5 Accounting for Contingencies;

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

 

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

http://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 ;

http://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;

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

 

ARB 43 Restatement and Revision of Accounting Research ;

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

 

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

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

 

SoP 97-2 Software Revenue Recognition ;

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

 

FAS 66 Accounting for Sales of Real Estate

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

 

FAS 5 Accounting for Contingencies;

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


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