Аccounting policy, changes in accounting estimates, errors
On February 20, 2014 entered into force the decision of the Ministry of Finance of the Republic of Belarus of 10.12.2013 № 80 "On approval of the National Standard of Accounting and Reporting" accounting policy, changes in accounting estimates, errors "and Repeal of certain regulations of the Ministry of Finance of the Republic Belarus and individual structural elements decrees of the Ministry of Finance of the Republic of Belarus on accounting issues "(hereinafter - Regulation number 80). This article discusses the key aspects of this document.