RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of February 24, 2006 No. 17

About approval of the Instruction about procedure for financial accounting of non-paid receipts (means)

Based on the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 the Ministry of Finance of the Republic of Belarus DECIDES: No. 1585 "Questions of the Ministry of Finance of the Republic of Belarus"

1. Approve the enclosed Instruction about procedure for financial accounting of non-paid receipts (means).

2. This resolution becomes effective since March 1, 2006.

Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of February 24, 2006 No. 17

The instruction about procedure for financial accounting of non-paid receipts (means)

1. The instruction about procedure for financial accounting of non-paid receipts (means) (further - the Instruction) establishes rules of forming in financial accounting and the reporting of the organizations of information on obtaining from legal entities and individual entrepreneurs, other physical persons on non-paid irretrievable basis of money, including in foreign currency, inventory items, works, services, property rights, including exclusive rights on intellectual property items (further - receipts), for use in the organization activity receiving these receipts.

The cost of the inventory items, works, the services received or which are subject to obtaining is determined by the organization proceeding from the price at which in comparable circumstances usually it establishes the cost of the same or similar assets.

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