TOPICAL ISSUES OF ACCOUNTING (FINANCIAL) STATEMENTS OF ORGANIZATIONS OF THE REPUBLIC OF BELARUS

Abstract

One of the most important sources of economic information is accounting (financial) statements. It allows its users to form an opinion about the property and financial position of such an organization, which, in turn, ensures that they make the right management decisions. Problematic issues of submission, approval and signing of accounting (financial) statements by organizations of the Republic of Belarus are considered. Substantiated and proposed to introduce into the Law of the Republic of Belarus “On accounting and reporting” additions in terms of the specifics of the accounting (financial) statements during the reorganization of the organization and the specifics of the accounting (financial) statements during the liquidation of the organization. The necessity of wider use of information technologies and the creation of the State information resource of accounting (financial) reporting using e-government resources and observing the principle of “one window” are substantiated. Proposals for the settlement of unresolved aspects will allow avoiding disagreements when checking these aspects by specialists of regulatory authorities, as well as in relations with business partners, will increase the efficiency of obtaining
economic information contained in the accounting (financial) statements.