{"id":11412,"date":"2024-05-20T10:48:27","date_gmt":"2024-05-20T07:48:27","guid":{"rendered":"https:\/\/gbexpert.by\/?p=11412"},"modified":"2024-05-20T10:51:51","modified_gmt":"2024-05-20T07:51:51","slug":"innovations-in-accounting","status":"publish","type":"post","link":"https:\/\/gbexpert.by\/en\/2024\/05\/20\/innovations-in-accounting\/","title":{"rendered":"INNOVATIONS IN ACCOUNTING FROM 1 JANUARY 2024: PROCEDURE FOR DETERMINING THE DATE OF A BUSINESS TRANSACTION"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"11412\" class=\"elementor elementor-11412\">\n\t\t\t\t\t\t\t        <section class=\"elementor-section elementor-top-section elementor-element elementor-element-3825e0a elementor-section-boxed elementor-section-height-default elementor-section-height-default ct-header-fixed-none ct-row-max-none\" data-id=\"3825e0a\" data-element_type=\"section\">\n            \n                        <div class=\"elementor-container elementor-column-gap-default \">\n                    <div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e7c3c57\" data-id=\"e7c3c57\" data-element_type=\"column\">\n            <div class=\"elementor-widget-wrap elementor-element-populated\">\n                        \t\t<div class=\"elementor-element elementor-element-91afe6b elementor-widget elementor-widget-text-editor\" data-id=\"91afe6b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.13.3 - 28-05-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>Resolution of the Ministry of Finance of the Republic of Belarus No. 79 dated December 31, 2021 <strong>\u2018On the Reporting Period for Reflecting Business Transactions in Accounting\u2019 <\/strong>(hereinafter &#8211; Resolution No. 79) comes into effect on January 01, 2024.<\/p><p>In 2023, Resolution of the Ministry of Finance of the Republic of Belarus No. 55 \u2018On the Date of Certain Business Transactions\u2019 dated August 8, 2018 is in force.<\/p><p>According to the norms of Resolution No. 79, an organization (except for the National Bank, banks, the Development Bank of the Republic of Belarus Open Joint-Stock Company, non-bank credit and financial institutions, banking groups, and bank holding companies) shall record an economic operation <strong>(except for operations performed in respect of inventory items and construction works)<\/strong> performed in the reporting month, the execution of which has been completed with a primary accounting document:<\/p><p>&#8211; in the month following the month of its occurrence until the date of approval of the accounting statements for the reporting month (if the organization prepares monthly accounting statements) or other date of the month following the month of its occurrence, established by the provision on accounting policy of the organization (if the organization does not prepare monthly accounting statements), reflect in the accounting records in the reporting month;<\/p><p>&#8211; in the month following the month of its commission, after the date of approval of the accounting statements for the reporting month (if the organization prepares monthly accounting statements) or other date of the month following the month of its commission, established by the provision on the accounting policy of the organization (if the organization does not prepare monthly accounting statements), reflect in the accounting records in the order established for correction of errors by the National Accounting and Reporting Standard \u2018Accounting Policy of the Organization, Changes in Accounting Records.<\/p><p>WHAT DOES THIS MEAN?<\/p><p>Reflection in accounting records of transactions in relation to inventory and construction work in 2024 will be carried out in accordance with the current procedure. The changes apply to services, work (other than construction work) and rent.<\/p><p><em>From 2024, it is important whether the primary accounting document for the current month&#8217;s transaction will be finalized before the due date of the next month.<\/em><\/p><p>Moreover<\/p><p>&#8211; For organizations that prepare monthly reports in accordance with the law, the deadline date is the date of its approval;<\/p><p>&#8211; for organizations that do not prepare monthly statements, such a cut-off date should be determined by the accounting policy.<\/p><p>If the primary accounting document is executed before the set deadline date, the transaction is recognized in the reporting month, if later &#8211; the transaction is recognized in the accounting records in accordance with the procedure established by IAS 80 for the correction of errors, i.e. in the month of execution of the primary accounting document by additional or reversing entry(s) in the relevant accounting accounts.<\/p><p><strong>For additional questions please contact<\/strong> +375291076602<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t            <\/div>\n        <\/div>\n                            <\/div>\n        <\/section>\n                <section class=\"elementor-section elementor-top-section elementor-element elementor-element-b918c60 elementor-section-boxed elementor-section-height-default elementor-section-height-default ct-header-fixed-none ct-row-max-none\" data-id=\"b918c60\" data-element_type=\"section\">\n            \n                        <div class=\"elementor-container elementor-column-gap-default \">\n                    <div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1fe0b02\" data-id=\"1fe0b02\" data-element_type=\"column\">\n            <div class=\"elementor-widget-wrap elementor-element-populated\">\n                        \t\t<div class=\"elementor-element elementor-element-c0e6b48 elementor-shape-rounded elementor-grid-0 e-grid-align-center elementor-widget elementor-widget-social-icons\" data-id=\"c0e6b48\" data-element_type=\"widget\" data-widget_type=\"social-icons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.13.3 - 28-05-2023 *\/\n.elementor-widget-social-icons.elementor-grid-0 .elementor-widget-container,.elementor-widget-social-icons.elementor-grid-mobile-0 .elementor-widget-container,.elementor-widget-social-icons.elementor-grid-tablet-0 .elementor-widget-container{line-height:1;font-size:0}.elementor-widget-social-icons:not(.elementor-grid-0):not(.elementor-grid-tablet-0):not(.elementor-grid-mobile-0) .elementor-grid{display:inline-grid}.elementor-widget-social-icons .elementor-grid{grid-column-gap:var(--grid-column-gap,5px);grid-row-gap:var(--grid-row-gap,5px);grid-template-columns:var(--grid-template-columns);justify-content:var(--justify-content,center);justify-items:var(--justify-content,center)}.elementor-icon.elementor-social-icon{font-size:var(--icon-size,25px);line-height:var(--icon-size,25px);width:calc(var(--icon-size, 25px) + (2 * var(--icon-padding, .5em)));height:calc(var(--icon-size, 25px) + (2 * var(--icon-padding, .5em)))}.elementor-social-icon{--e-social-icon-icon-color:#fff;display:inline-flex;background-color:#69727d;align-items:center;justify-content:center;text-align:center;cursor:pointer}.elementor-social-icon i{color:var(--e-social-icon-icon-color)}.elementor-social-icon svg{fill:var(--e-social-icon-icon-color)}.elementor-social-icon:last-child{margin:0}.elementor-social-icon:hover{opacity:.9;color:#fff}.elementor-social-icon-android{background-color:#a4c639}.elementor-social-icon-apple{background-color:#999}.elementor-social-icon-behance{background-color:#1769ff}.elementor-social-icon-bitbucket{background-color:#205081}.elementor-social-icon-codepen{background-color:#000}.elementor-social-icon-delicious{background-color:#39f}.elementor-social-icon-deviantart{background-color:#05cc47}.elementor-social-icon-digg{background-color:#005be2}.elementor-social-icon-dribbble{background-color:#ea4c89}.elementor-social-icon-elementor{background-color:#d30c5c}.elementor-social-icon-envelope{background-color:#ea4335}.elementor-social-icon-facebook,.elementor-social-icon-facebook-f{background-color:#3b5998}.elementor-social-icon-flickr{background-color:#0063dc}.elementor-social-icon-foursquare{background-color:#2d5be3}.elementor-social-icon-free-code-camp,.elementor-social-icon-freecodecamp{background-color:#006400}.elementor-social-icon-github{background-color:#333}.elementor-social-icon-gitlab{background-color:#e24329}.elementor-social-icon-globe{background-color:#69727d}.elementor-social-icon-google-plus,.elementor-social-icon-google-plus-g{background-color:#dd4b39}.elementor-social-icon-houzz{background-color:#7ac142}.elementor-social-icon-instagram{background-color:#262626}.elementor-social-icon-jsfiddle{background-color:#487aa2}.elementor-social-icon-link{background-color:#818a91}.elementor-social-icon-linkedin,.elementor-social-icon-linkedin-in{background-color:#0077b5}.elementor-social-icon-medium{background-color:#00ab6b}.elementor-social-icon-meetup{background-color:#ec1c40}.elementor-social-icon-mixcloud{background-color:#273a4b}.elementor-social-icon-odnoklassniki{background-color:#f4731c}.elementor-social-icon-pinterest{background-color:#bd081c}.elementor-social-icon-product-hunt{background-color:#da552f}.elementor-social-icon-reddit{background-color:#ff4500}.elementor-social-icon-rss{background-color:#f26522}.elementor-social-icon-shopping-cart{background-color:#4caf50}.elementor-social-icon-skype{background-color:#00aff0}.elementor-social-icon-slideshare{background-color:#0077b5}.elementor-social-icon-snapchat{background-color:#fffc00}.elementor-social-icon-soundcloud{background-color:#f80}.elementor-social-icon-spotify{background-color:#2ebd59}.elementor-social-icon-stack-overflow{background-color:#fe7a15}.elementor-social-icon-steam{background-color:#00adee}.elementor-social-icon-stumbleupon{background-color:#eb4924}.elementor-social-icon-telegram{background-color:#2ca5e0}.elementor-social-icon-thumb-tack{background-color:#1aa1d8}.elementor-social-icon-tripadvisor{background-color:#589442}.elementor-social-icon-tumblr{background-color:#35465c}.elementor-social-icon-twitch{background-color:#6441a5}.elementor-social-icon-twitter{background-color:#1da1f2}.elementor-social-icon-viber{background-color:#665cac}.elementor-social-icon-vimeo{background-color:#1ab7ea}.elementor-social-icon-vk{background-color:#45668e}.elementor-social-icon-weibo{background-color:#dd2430}.elementor-social-icon-weixin{background-color:#31a918}.elementor-social-icon-whatsapp{background-color:#25d366}.elementor-social-icon-wordpress{background-color:#21759b}.elementor-social-icon-xing{background-color:#026466}.elementor-social-icon-yelp{background-color:#af0606}.elementor-social-icon-youtube{background-color:#cd201f}.elementor-social-icon-500px{background-color:#0099e5}.elementor-shape-rounded .elementor-icon.elementor-social-icon{border-radius:10%}.elementor-shape-circle .elementor-icon.elementor-social-icon{border-radius:50%}<\/style>\t\t<div class=\"elementor-social-icons-wrapper elementor-grid\">\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-facebook elementor-repeater-item-e1a9257\" href=\"https:\/\/www.facebook.com\/gbexpertbel?locale=ru_RU\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Facebook<\/span>\n\t\t\t\t\t\t<i class=\"fab fa-facebook\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-youtube elementor-repeater-item-e61f6ea\" href=\"https:\/\/www.youtube.com\/@gbexpert_by\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Youtube<\/span>\n\t\t\t\t\t\t<i class=\"fab fa-youtube\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-instagram elementor-repeater-item-e9d1f71\" href=\"https:\/\/www.instagram.com\/gbexpert_bel\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Instagram<\/span>\n\t\t\t\t\t\t<i class=\"fab fa-instagram\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t            <\/div>\n        <\/div>\n                            <\/div>\n        <\/section>\n                <section class=\"elementor-section elementor-top-section elementor-element elementor-element-8b38ad2 elementor-section-boxed elementor-section-height-default elementor-section-height-default ct-header-fixed-none ct-row-max-none\" data-id=\"8b38ad2\" data-element_type=\"section\">\n            \n                        <div class=\"elementor-container elementor-column-gap-default \">\n                    <div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3236174\" data-id=\"3236174\" data-element_type=\"column\">\n            <div class=\"elementor-widget-wrap elementor-element-populated\">\n                        \t\t<div class=\"elementor-element elementor-element-6b1c40d elementor-widget elementor-widget-ct_heading\" data-id=\"6b1c40d\" data-element_type=\"widget\" data-widget_type=\"ct_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div id=\"ct_heading-6b1c40d\" class=\"ct-heading h-align- sub- ct-heading-left item-st-line-left1\">\r\n\t<div class=\"ct-inline-css\"  data-css=\"\r\n        \">\r\n    <\/div>\r\n        <h3 class=\"item--title st-line-left1 wow wow fadeInLeft\" data-wow-delay=\"ms\">\r\n                <span class=\"sp-main\">\r\n                            <i><\/i>\r\n            \r\n            \nSend a request for consultation\r\n            \r\n                    <\/span>\r\n            <\/h3>\r\n<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t            <\/div>\n        <\/div>\n                            <\/div>\n        <\/section>\n                <section class=\"elementor-section elementor-top-section elementor-element elementor-element-1bc92ee elementor-section-boxed elementor-section-height-default elementor-section-height-default ct-header-fixed-none ct-row-max-none\" data-id=\"1bc92ee\" data-element_type=\"section\">\n            \n                        <div class=\"elementor-container elementor-column-gap-default \">\n                    <div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c882b57\" data-id=\"c882b57\" data-element_type=\"column\">\n            <div class=\"elementor-widget-wrap elementor-element-populated\">\n                        \t\t<div class=\"elementor-element elementor-element-5c742b6 elementor-widget elementor-widget-ct_ctf7\" data-id=\"5c742b6\" data-element_type=\"widget\" data-widget_type=\"ct_ctf7.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"ct-contact-form-layout1 style2 wow fadeInRight\">\r\n                <div class=\"ct-contact-form-inner\">\r\n        \t            <div class=\"ct-contact-form\">\r\n                \n<div class=\"wpcf7 no-js\" id=\"wpcf7-f6596-o1\" lang=\"en-US\" dir=\"ltr\" data-wpcf7-id=\"6596\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/en\/wp-json\/wp\/v2\/posts\/11412#wpcf7-f6596-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"6596\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.4\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f6596-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/><input type=\"hidden\" name=\"_wpcf7_recaptcha_response\" value=\"\" \/>\n<\/fieldset>\n<div class=\"row\">\n\t<div class=\"input-filled col-lg-6 col-md-6\">\n\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"first-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Your name *\" value=\"\" type=\"text\" name=\"first-name\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<div class=\"input-filled col-lg-6 col-md-6\">\n\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Your E-mail *\" value=\"\" type=\"email\" name=\"your-email\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n<\/div>\n<div class=\"row\">\n\t<div class=\"input-filled col-lg-6 col-md-6\">\n\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-phone\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Your phone number *\" value=\"\" type=\"text\" name=\"your-phone\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<div class=\"input-filled col-lg-6 col-md-6\">\n\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-service\"><select class=\"wpcf7-form-control wpcf7-select wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" name=\"your-service\"><option value=\"Audit\">Audit<\/option><option value=\"Consulting\">Consulting<\/option><option value=\"Outsourcing\">Outsourcing<\/option><option value=\"Legal services\">Legal services<\/option><option value=\"Transfer pricing\">Transfer pricing<\/option><option value=\"Other\">Other<\/option><\/select><\/span>\n\t\t<\/p>\n\t<\/div>\n<\/div>\n<div class=\"row\">\n\t<div class=\"input-filled col-12\">\n\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-message\"><textarea cols=\"40\" rows=\"10\" maxlength=\"2000\" class=\"wpcf7-form-control wpcf7-textarea\" aria-invalid=\"false\" placeholder=\"Your message...\" name=\"your-message\"><\/textarea><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"Policy\"><span class=\"wpcf7-form-control wpcf7-acceptance\"><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"Policy\" value=\"1\" aria-invalid=\"false\" \/><span class=\"wpcf7-list-item-label\">I agree to the processing of my personal data. I am familiar with t<a href=\"\/policy\/\">he Regulations on the processing and protection of personal data<\/a>.<\/span><\/label><\/span><\/span><\/span>\n\t<\/p>\n\t<div class=\"input-filled col-12\">\n\t\t<p><button type=\"submit\" class=\"wpcf7-submit btn btn-block\"><i class=\"fac fac-arrow-circle-right space-right\"><\/i>Send<\/button>\n\t\t<\/p>\n\t<\/div>\n<\/div><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n            <\/div>\r\n        <\/div>\r\n            <\/div>\r\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t            <\/div>\n        <\/div>\n                            <\/div>\n        <\/section>\n        \t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Resolution of the Ministry of Finance of the Republic of Belarus No. 79 dated December 31, 2021 \u2018On the Reporting Period for Reflecting Business Transactions in Accounting\u2019 (hereinafter &#8211; Resolution No. 79) comes into effect on January 01, 2024. In 2023, Resolution of the Ministry of Finance of the Republic of Belarus No. 55 \u2018On [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":9320,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[72],"tags":[],"class_list":["post-11412","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorizedru"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/gbexpert.by\/en\/wp-json\/wp\/v2\/posts\/11412","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gbexpert.by\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gbexpert.by\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gbexpert.by\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gbexpert.by\/en\/wp-json\/wp\/v2\/comments?post=11412"}],"version-history":[{"count":7,"href":"https:\/\/gbexpert.by\/en\/wp-json\/wp\/v2\/posts\/11412\/revisions"}],"predecessor-version":[{"id":11421,"href":"https:\/\/gbexpert.by\/en\/wp-json\/wp\/v2\/posts\/11412\/revisions\/11421"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gbexpert.by\/en\/wp-json\/wp\/v2\/media\/9320"}],"wp:attachment":[{"href":"https:\/\/gbexpert.by\/en\/wp-json\/wp\/v2\/media?parent=11412"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gbexpert.by\/en\/wp-json\/wp\/v2\/categories?post=11412"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gbexpert.by\/en\/wp-json\/wp\/v2\/tags?post=11412"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}