FEATURES OF ACCOUNTING AND FINANCIAL REPORTING IN THE REPUBLIC OF BELARUS IN THE TRANSITION TO IFRS
Journal Title: Економіка та суспільство - Year 2017, Vol 11, Issue
Abstract
The article is devoted to the review of the organization of accounting and analysis of the structure of financial reporting in the Republic of Belarus. The provisions of the main regulatory documents on accounting and reporting are considered, examples of the completed forms of the balance sheet and the income statement are given. The current state of introduction of international financial reporting standards in Belarus is given.
Authors and Affiliations
О. М. Бондаренко
Keywords
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