RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of January 27, 2009 No. 6

About procedure for reflection by the organizations in financial accounting of results of revaluation (change in value) of production supplies

In pursuance of Item 2 of the resolution of Council of Ministers of the Republic of Belarus of January 21, 2009 "About revaluation of production supplies" the Ministry of Finance of the Republic of Belarus DECIDES: No. 59

Establish the following procedure for reflection by the organizations in financial accounting of results of revaluation (change in value) of production supplies (raw materials, materials, components) (further - production supplies):

source accounting document for reflection in financial accounting of results of the revaluation of production supplies made according to the resolution of Council of Ministers of the Republic of Belarus of January 21, 2009 No. 59 "About revaluation of production supplies" (The national register of legal acts of the Republic of Belarus, 2009, No. 27, 5/29163), is the sheet of revaluation of production supplies as of January 1, 2009 (further - the sheet) in form according to appendix;

the sheet is constituted based on source accounting documents confirming availability of remaining balance of production supplies for January 1, 2009 and their prices. Entries in the sheet are made on those production supplies on which the price of the last acquisition in 2008 below the book price determined in accordance with the established procedure in case of their obtaining (acceptance on financial accounting);

the sheet is signed by the chairman and members of the commission created according to the order of the head of the organization and affirms the head of the organization;

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