of November 25, 2022 No. 16/53/97
About change of the resolution of the Ministry of Economics of the Republic of Belarus, the Ministry of Finance of the Republic of Belarus and the Ministry of Architecture of the Republic of Belarus of February 27, 2009 No. 37/18/6
Based on Item 2 of the resolution of Council of Ministers of the Republic of Belarus of November 16, 2001 "About measures for ensuring transition to new conditions of depreciation" the Ministry of Economics of the Republic of Belarus, the Ministry of Finance of the Republic of Belarus and the Ministry of Architecture of the Republic of Belarus DECIDE No. 1668:
1. Bring in the Instruction about procedure for depreciation of fixed assets and intangible assets approved by the resolution of the Ministry of Economics of the Republic of Belarus, the Ministry of Finance of the Republic of Belarus and the Ministry of Architecture of the Republic of Belarus of February 27, 2009 No. 37/18/6, the following changes:
1.1. to add Item 1 after part one with part of the following content:
"This Instruction can not be applied concerning accepted since January 1, 2023 to financial accounting as fixed assets of stock, economic accessories, tools, the special equipment (the special tool, special devices, the special equipment) if the procedure for depreciation of these fixed assets is established by regulations on accounting policy of the organization.";
1.2. the fourth parts two of Item 19 to add the paragraph with words "if other is not established by Chapter 5 of this Instruction";
1.3. the first and second Item 21 to state parts in the following edition:
"21. The useful life is established advanced in years (the number of months corresponding to them) in limits between the lower and upper borders of the ranges (to within two signs after comma) on groups of depreciable fixed asset objects and intangible assets according to appendix 3, except for of the case specified in Item 22 of this Instruction.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.