Audit of accounting according to IFRS |
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In the Republic of Belarus the legal bases of an audit activity are determined by:
The result of the audit of financial statements prepared in accordance with International financial reporting standards, is recorded as a report with a detailed description of the audit procedures, educed defects (violations) and recommendations on their correction. |
| Audit of accounting (financial) statements according to IFRS | from 19 000 Belarusian rubles |
| Transformation of the accounting (financial) statements in accordance with IFRS (first adoption) | from 40 000 Belarusian rubles |
| Transformation of the accounting (financial) statements in accordance with IFRS (not first adoption) | from 23 000 Belarusian rubles |