of October 3, 2025 No. 104
About change of the resolution of the Ministry of Finance of the Republic of Belarus of April 30, 2012 No. 26
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 Ministry of Finance of the Republic of Belarus DECIDES: No. 57-Z
1. Bring in the resolution of the Ministry of Finance of the Republic of Belarus of April 30, 2012 No. 26 "About approval of the Instruction for financial accounting of fixed assets and recognition voided some resolutions and separate structural elements of resolutions of the Ministry of Finance of the Republic of Belarus concerning financial accounting" the following changes:
to state the name and preamble in the following edition:
"About financial accounting of fixed assets
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 Ministry of Finance of the Republic of Belarus DECIDES: No. 57-Z";
in Item 1:
"enclosed" to exclude the word;
add Item with the word "(is applied)";
in the Instruction for financial accounting of fixed assets approved by this resolution:
in Item 1 of the word" (except for banks, the non-bank credit and financial organizations, state-financed organizations)" shall be replaced with words "(except for National Bank, banks, "Development Bank of the Republic of Belarus" open joint stock company, the non-bank credit and financial organizations, banking groups, bank holdings, state-financed organizations)";
Item 2 in paragraph one to replace the word "concepts" with the word "terms";
in item 4 part one:
add paragraph two with the words "about financial accounting and the reporting";
third to state the paragraph in the following edition:
"the organization supposes receipt of economic benefits from use of assets during the period more than 12 months;";
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