of December 12, 2001 No. 118
About financial accounting of fixed assets and intangible assets
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IT IS APPROVED Ministry of Economics Republic of Belarus 12.12.2001 |
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In pursuance of Item 3 of the resolution of Council of Ministers of the Republic of Belarus of November 16, 2001 No. 1668 "About measures for ensuring transition to new conditions of depreciation" (2001, No. 109, 5/9431) the Ministry of Finance of the Republic of Belarus decides the national register of legal acts of the Republic of Belarus:
1. Approve the enclosed Instruction for financial accounting of fixed assets.
2. Approve the enclosed Accounting regulation of intangible assets.
3. This resolution becomes effective since January 1, 2002.
Minister of N.P.KORBUT
Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of December 12, 2001 No. 118
1. The instruction for financial accounting of fixed assets (daleeinstruktion) establishes single procedure for forming in financial accounting of the legal entities and individual entrepreneurs who made the decision on conducting financial accounting (further - the organizations), information on fixed assets.
2. The assets having the material and material form are accepted by the organization to financial accounting as fixed assets in case of simultaneous accomplishment of the following conditions:
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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. 26