Business peciliarities in Ukraine and Bealrus
Stock exchanges;
Commercial organizations with foreign investments;
Insurance companies and insurance brokers;
HT Park residents;
Legal entity that provides guaranteed repayment of individual bank deposits;
Other legal entities (excluding collective farms and regular farms) and individual
entrepreneurs whose revenue for the preceding year exceeded EUR 600,000
Annual financial statements of the following companies should be made public:
1) Banks and nonbanking credit and financial institutions;
2) Insurance and reinsurance companies, insurance brokers;
3) Open joint-stock companies;
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4) Issuers of securities.
Discrepancies between IFRS and the Belarusian statutory accounting principles
Despite the existence of accounting standards in the banking system and in legal acts of the
Finance Ministry, Belarusian statutory accounting depends on various orders and letters
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