xmlui.dri2xhtml.METS-1.0.item-citation:
Buhayeu, A. Harmonization of Belarus accounting GAAP with ifrs and US GAAP / A. Buhayeu // Education and science in the 21st century : articles of the International Scientific and Practical Conference, October 27, 2016 / Vitebsk State Technological University. - Vitebsk, 2016. - P. 46-49.
Abstract:
The paper presents findings of the study conducted in Belarus. As
early as 2008, some Belarus companies started to prepare consolidated financial
reports in accordance with International Accounting Standards. This study presents
the integration of internationally accepted accounting standards into Generally
Accepted Accounting Standards in Belarus, capacity-building and technical
implementation issues.
The main objectives of this study are to draw lessons learned from the experience
of Belarus in implementing IFRS and to discuss the findings with a view to
facilitating sharing of experience among countries that are either implementing IFRS
or that intend to do so in the coming years.
