of February 8, 2013 No. 11
About some questions of financial accounting of the income in state-financed organizations and modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus
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. Determine that state-financed organizations when implementing of the activities which are bringing in incomes proceeds from sales of products, goods, performance of works, rendering services, other income is recognized financial accounting on accrual method which is understood as reflection of economic activities in financial accounting and the reporting in that accounting period in which they are actually made, irrespective of date of calculations for them.
2. 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) following changes and amendment:
in part two of Item 30 of the Instruction for financial accounting of intangible assets approved by this resolution to replace figures "90-8" with figures "90-10";
in the Instruction for financial accounting of intangible assets in state-financed organizations approved by this resolution:
in paragraph three of Item 2 of the word "in temporary use" shall be replaced with words "in use";
in part three of Item 14 of the word "211" expenses on extrabudgetary funds "shall be replaced with words" 246 "Fund of production and social development";
to add Item 11 of the Instruction for financial accounting of the non-current assets intended for the realization approved by this resolution with part two of the following content:
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