of June 28, 2007 No. 102
About approval of the Instruction for financial accounting of the economic activities connected with transfer of fixed asset objects to state-owned property
Based on 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:
Approve the enclosed Instruction for financial accounting of the economic activities connected with transfer of fixed asset objects to state-owned property.
Minister N.P.Korbut
Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of June 28, 2007 No. 102
1. The instruction for financial accounting of the economic activities connected with transfer of fixed asset objects to state-owned property determines procedure for reflection in financial accounting of the economic activities connected with transfer of fixed asset objects according to the legislation is non-paid or at the lowered cost in republican or utility property.
2. The economic activities connected with transfer of fixed asset objects gratuitously or at the lowered cost in republican or utility property according to the legislation, the organization transferring objects in financial accounting are reflected in the following procedure:
2.1. transfer of fixed asset objects gratuitously, including:
2.1.1. not completely softened fixed asset objects
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The document ceased to be valid according to the Resolution of the Ministry of Finance of the Republic of Belarus of 30.04.2012 No. 25