of April 30, 2012 No. 26
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
1. Approve the Instruction for financial accounting of fixed assets it (is applied).
2. Determine that the organizations have the right to consider the objects which are registered as those before the date of entry into force of this resolution as a part of fixed assets.
3. Recognize invalid:
the resolution of the Ministry of Finance of the Republic of Belarus of December 12, 2001 No. 118 "About financial accounting of fixed assets and intangible assets" (The national register of legal acts of the Republic of Belarus, 2002, No. 10, 8/7602);
the resolution of the Ministry of Finance of the Republic of Belarus of March 31, 2003 No. 48 "About introduction of amendments to the Accounting regulation of intangible assets" (The national register of legal acts of the Republic of Belarus, 2003, No. 45, 8/9398);
the resolution of the Ministry of Finance of the Republic of Belarus of December 26, 2003 No. 183 "About modification and amendments in the resolution of the Ministry of Finance of the Republic of Belarus of December 12, 2001 No. 118" (The national register of legal acts of the Republic of Belarus, 2004, No. 20, 8/10482);
the resolution of the Ministry of Finance of the Republic of Belarus of December 29, 2007 No. 207 "About modification and amendments in the resolution of the Ministry of Finance of the Republic of Belarus of December 12, 2001 No. 118" (The national register of legal acts of the Republic of Belarus, 2008, No. 29, 8/18048);
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