of August 23, 2017 No. 26
About change of some Resolutions of the Ministry of Finance of the Republic of Belarus
Based on part one of Item 3 of Article 10 and 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:
1. Make additions and changes to the following resolutions of the Ministry of Finance of the Republic of Belarus:
1.1. in the Instruction about procedure for filling of the act of reception-transmission of fixed assets and the act of the reception-transmission of intangible assets approved by the resolution of the Ministry of Finance of the Republic of Belarus of April 22, 2011 No. 23 (The national register of legal acts of the Republic of Belarus, 2011, No. 56, 8/23625):
add Item 2 with parts two and third the following content:
"The act of reception-transmission of fixed assets can be filled in with the organization deliverer and (or) the organization receiver in case of reception-transmission of group identical at the cost and characteristics of fixed assets (except real estate) with inclusion in need of form of this act of additional lines and (or) columns.
The act of reception-transmission of intangible assets can be filled in with the organization deliverer and (or) the organization receiver in case of reception-transmission of group identical at the cost and characteristics of intangible assets with inclusion in need of form of this act of additional lines and (or) columns.";
state Item 3 in the following edition:
"3. Cost indicators in the act of reception-transmission of fixed assets and the act of reception-transmission of intangible assets are specified in Belarusian rubles with two decimal signs after decimal divider (comma, point).";
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