of November 12, 2010 No. 133
About approval of the Instruction on the inventory bookkeeping and recognition voided some resolutions of the Ministry of Finance of the Republic of Belarus and their separate structural elements
Based on subitem 4.32 of item 4 and Item 10 of 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:
1. Approve the enclosed Instruction on the inventory bookkeeping.
2. Recognize invalid some resolutions of the Ministry of Finance of the Republic of Belarus and their separate structural elements according to appendix.
3. This resolution becomes effective after its official publication.
First Deputy Minister V. V. Amarin
Appendix
to the resolution of the Ministry of Finance of the Republic of Belarus of November 12, 2010 No. 133
1. The resolution of the Ministry of Finance of the Republic of Belarus of May 15, 2002 No. 74 "About approval of the Instruction about accounting treatment for receipt, storage and expenditure of fuels and lubricants" (The national register of legal acts of the Republic of Belarus, 2002, No. 63, 8/8125).
2. The resolution of the Ministry of Finance of the Republic of Belarus of March 23, 2004 No. 41 "About limit of asset cost, considered in financial accounting as a part of means in turnover" (The national register of legal acts of the Republic of Belarus, 2004, No. 70, 8/10863).
3. The resolution of the Ministry of Finance of the Republic of Belarus of March 16, 2007 No. 45 "About entering of amendment into the resolution of the Ministry of Finance of the Republic of Belarus of March 23, 2004 No. 41" (The national register of legal acts of the Republic of Belarus, 2007, No. 96, 8/16183).
4. The resolution of the Ministry of Finance of the Republic of Belarus of July 17, 2007 No. 114 "About approval of the Instruction about procedure for financial accounting of materials" (The national register of legal acts of the Republic of Belarus, 2007, No. 200, 8/16947).
5. The resolution of the Ministry of Finance of the Republic of Belarus of November 30, 2007 No. 182 "About modification of the resolution of the Ministry of Finance of the Republic of Belarus of May 15, 2002 No. 74" (The national register of legal acts of the Republic of Belarus, 2007, No. 304, 8/17666).
6. The resolution of the Ministry of Finance of the Republic of Belarus of December 10, 2008 No. 186 "About modification and amendments in the resolution of the Ministry of Finance of the Republic of Belarus of May 15, 2002 No. 74" (The national register of legal acts of the Republic of Belarus, 2009, No. 4, 8/20128).
7. Ceased to be valid according to the Resolution of the Ministry of Finance of the Republic of Belarus of 30.04.2012 No. 25
8. Item 2 of the resolution of the Ministry of Finance of the Republic of Belarus of November 6, 2009 No. 136 "About introduction of amendments to resolutions of the Ministry of Finance of the Republic of Belarus of May 30, 2003 No. 89 and of March 23, 2004 No. 41" (The national register of legal acts of the Republic of Belarus, 2009, No. 291, 8/21650).
9. Item 5 of the resolution of the Ministry of Finance of the Republic of Belarus of April 22, 2010 No. 50 "About some questions of financial accounting" (The national register of legal acts of the Republic of Belarus, 2010, No. 121, 8/22313).
10. Ceased to be valid according to the Resolution of the Ministry of Finance of the Republic of Belarus of 30.04.2012 No. 26
11. The resolution of the Ministry of Finance of the Republic of Belarus of October 15, 2010 No. 110 "About introduction of amendments to the resolution of the Ministry of Finance of the Republic of Belarus of May 15, 2002 No. 74" (The national register of legal acts of the Republic of Belarus, 2010, No. 264, 8/22882).
Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of November 12, 2010 No. 133
1. This Instruction determines methodological bases and procedure for forming in financial accounting of inventory information in commercial and non-profit organizations (except for banks, the non-bank credit and financial organizations, state-financed organizations), at the individual entrepreneurs who made the decision on conducting financial accounting (further - the organizations).
2. As inventories to financial accounting the assets considered as a part of means in turnover, acquired and (or) intended for realization, or which are in production process of products, performance of works, rendering services, or being in type of raw materials, materials and other similar assets which will be consumed in production process of products, performance of works, rendering services, or the organizations used for managerial needs are accepted.
3. Treat inventories:
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The document ceased to be valid since January 1, 2023 according to item 4 of the Resolution of the Ministry of Finance of the Republic of Belarus of December 28, 2022 No. 64