RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of August 21, 2018 No. 60

About entering of amendments and changes into the Resolution of the Ministry of Finance of the Republic of Belarus of April 30, 2012 No. 25

Based on the paragraph of the fourth Item 5 of article 5 of the Law of the Republic of Belarus of July 12, 2013 "About financial accounting and the reporting", the paragraph of third subitem 4.32 of item 4 and Item 10 of the Regulations on the Ministry of Finance of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1585 "Questions of the Ministry of Finance of the Republic of Belarus", the Ministry of Finance of the Republic of Belarus DECIDES:

1. Bring in the Instruction for financial accounting of intangible assets approved by the resolution of the Ministry of Finance of the Republic of Belarus of April 30, 2012 No. 25 "About some questions of financial accounting" (The national legal Internet portal of the Republic of Belarus, 04.09. 2012, 8/26354; 13:07. 2013, 8/27671), following amendments and changes:

1.1. add Item 2 with the paragraph the sixth the following content:

"public funds - means republican and (or) local budgets, including the state trust budget funds, and also state non-budgetary funds.";

1.2. in Item 5:

the paragraph one of part one after the word "accomplishment" to add with words "the conditions of recognition specified in item 4 of this Instruction and also";

the second after the words "specified in" to add part with words "item 4 of this Instruction and";

1.3. the fifth Item 8 after the words "specified in" to add the paragraph with words "item 4 and";

1.4. the paragraph one of part one of Item 28 to state in the following edition:

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