Отчетность по МСФО

In the international practice a bank’s performance is assessed on the basis of  financial statements prepared in accordance with IFRS. Such statements are compiled basing upon unified principles for  all business entities which form the international  financial reporting standards irrespective of the country of residence of such entity.

JSC Development Bank of the Republic of Belarus has been preparing its financial statements  in accordance with IFRS starting from 2012. Taking into account the goal of  developing the bank’s international cooperation area preparing the statements in line with IFRS is  conditioned by the necessity to present  comparable and transparent  data to foreign partners.

To provide for  completeness and reliability of the  reported data JSC Development Bank of the Republic of Belarus is annually conducting an audit of annual financial statements prepared in line with IFRS, as well as an assessment review of the semi-annual  statements prepared in line with IFRS involving the internationally recognized auditing companies.

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