Бухгалтерская (финансовая) отчетность: структура и содержание

Abstract

In order to attract international investors, obtain loans from the international financial institutions, get competitive at the World business arena, etc. lots of Belorusian entities have faced the problem of preparing financial statements in accordance with the requirements of the International Financial Reporting Standards (IFRS). There is no official translation of the IFRS and no accurate and adequate guidence how to transform financial statements prepared in accordance with the Belarusian legislation into ones prepared in accordance with the IFRS. Implementation of the suggested transformation table will simplify the process of preparing financial statements of trading companies in accordance with the IFRS.