of May 31, 2013 No. 35
About modification and amendments in the resolution of the Ministry of Finance of the Republic of Belarus of April 30, 2012 No. 25
Based on subitem 4.32 of item 4 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. Bring in the resolution of the Ministry of Finance of the Republic of Belarus of April 30, 2012 No. 25 "About some questions of financial accounting" (The national legal Internet portal of the Republic of Belarus, 04.09. 2012, 8/26354; 30.03. 2013, 8/27212) following changes and amendments:
1.1. in the Instruction for financial accounting of intangible assets approved by this resolution:
1.1.1. in Item part two 10, the name of Chapter 5, parts one and the second Item 32 to replace the word "Research and development" with the word "NIOKTR";
1.1.2. in Item 28:
in part one:
the paragraph one to state in the following edition:
"28. The organizations customers (further - customers), being the owners of property rights on results of the specifications and technical documentation, or the organizations contractors (daleeispolnitel) who are owners of property rights on results of the specifications and technical documentation, the actual straight lines and the distributed variable indirect costs (daleefaktichesky costs) for accomplishment of NIOKTR are reflected on the debit of account 08 "Investments in non-current assets" and the credit of accounts:";
in paragraphs second or pole to replace the word "Research and development" with the word "NIOKTR";
in part two to replace the word "Research and development" with the word "NIOKTR";
1.1.3. in Item 29:
in paragraph one:
replace the word "Research and development" with the word "NIOKTR";
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.