of December 13, 2019 No. 74
About establishment of form of the act of write-off of property and accounting of residual (liquidating) property value
Based on the paragraph of the fourth Item 5 of Article 5 and part one of Item 3 of article 10 of the Law of the Republic of Belarus of July 12, 2013 No. 57-Z "About financial accounting and the reporting", 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, the Ministry of Finance of the Republic of Belarus DECIDES:
1. Establish form of the act of write-off of property according to appendix.
2. Determine that the residual (liquidating) property value which write-off is reflected in financial accounting of the organization based on the act of write-off of property before completion of works on demolition (dismantle) of this property is considered on the off-balance account entered into the chart of accounts of financial accounting of the organization.
3. To add Item 3 of the Instruction on procedure for application of the standard chart of accounts of financial accounting approved by the resolution of the Ministry of Finance of the Republic of Belarus of June 29, 2011 No. 50, with part of the following content:
"The organization can enter if necessary into the working chart of accounts additional off-balance accounts, using vacant rooms of off-balance accounts.".
4. This resolution becomes effective after its official publication.
Minister
M. L. Yermolovich
to the Resolution of the Ministry of Finance of the Republic of Belarus of December 13, 2019 No. 74
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