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Month: May 2024

Кейс 2
20 May 24

WRITE-OFF THE RECEIVABLES IN 2023

    In 2023 there are several specific features for writing-off the receivables. Let’s look at specific examples in which cases it is possible or not to take into account debt write-off as part of non-operating expenses. In accordance with subpoint 3.22–3.24, point 3, article 175 of the Tax Code of the…
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    Учетная политика РБ
    20 May 24

    ACCOUNTING POLICIES IN BELARUS: NEW SUBMISSION TIMELINES

      The Draft Tax Code provides for changes to the procedure for the submission of a statement of accounting policy to the tax authorities from 2024. *According to the current legislation, the deadline for the submission of a statement of accounting policy for the current year is 31 March of the…
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      списание дебиторской задолженности
      20 May 24

      New accounting treatment for exchange rate differences in 2023

        Due to the adoption of the Resolution of the Ministry of Finance of the Republic of Belarus No. 61 dated December 26, 2022 “On Accounting of Exchange Rate Differences”, which approved the National Accounting Standard “Effect of Changes in Foreign Exchange Rates” (NAS No. 61), the previously effective procedure established…
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        Рейтинг аудиторских компаний
        07 May 24

        Rating of audit organizations for 2023

          Chief Accountant magazine has published the rating of audit companies in Belarus for 2023, and we are in the top again! Every year the Chief Accountant magazine compiles a rating of the best audit organizations based on the information submitted by organizations to the magazine’s editorial board. For the second…
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