of May 30, 2024 No. 53
About approval of the Instruction about procedure for forming of actual cost of asset construction in financial accounting
Based on Item 6 of article 79 of the Code of the Republic of Belarus on architectural, town-planning and construction activities, the paragraph of the fourth Item 6 of article 5 of the Law of the Republic of Belarus of July 12, 2013 No. 57-Z "About financial accounting and the reporting", subitem 5.31-1 of Item 5 of the Regulations on the Ministry of Architecture of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of July 31, 2006 No. 973, the Ministry of Architecture of the Republic of Belarus DECIDES:
1. Approve the Instruction about procedure for forming of actual cost of asset construction in financial accounting it (is applied).
2. Determine that:
for the purposes of this resolution of the name and account number of financial accounting are specified according to the standard chart of accounts of financial accounting, the installed application 1 to the resolution of the Ministry of Finance of the Republic of Belarus of June 29, 2011 to No. 50 "About the standard chart of accounts of financial accounting";
the organizations (except for National Bank, banks, "Development Bank of the Republic of Belarus" open joint stock company, the non-bank credit and financial organizations, banking groups, bank holdings, state-financed organizations) on August 1, 2024 the costs "Deferred expenses" considered on account 97 made prior to the beginning of construction are reflected on the debit of account 08 "Investments in non-current assets" (sub-account "The costs made prior to accomplishment of installation and construction works") and to account 97 credit "Deferred expenses".
the resolution of the Ministry of Architecture of the Republic of Belarus of May 14, 2007 No. 10 "About approval of the Instruction about procedure for cost determination of construction object in financial accounting";
the resolution of the Ministry of Architecture of the Republic of Belarus of January 8, 2009 No. 2 "About introduction of amendments to resolutions of the Ministry of Architecture of the Republic of Belarus of May 14, 2007 No. 10 and of January 24, 2008 No. 4";
the resolution of the Ministry of Architecture of the Republic of Belarus of May 31, 2010 No. 17 "About modification and amendments in the Instruction about procedure for cost determination of construction object in financial accounting";
the resolution of the Ministry of Architecture of the Republic of Belarus of October 21, 2010 No. 33 "About entering of amendment into the Instruction about procedure for cost determination of construction object in financial accounting";
the resolution of the Ministry of Architecture of the Republic of Belarus of May 27, 2011 No. 30 "About modification and amendments in the Instruction about procedure for cost determination of construction object in financial accounting";
the resolution of the Ministry of Architecture of the Republic of Belarus of December 22, 2012 No. 38 "About modification and amendments in the resolution of the Ministry of Architecture of the Republic of Belarus of May 14, 2007 No. 10".
4. This resolution becomes effective since August 1, 2024.
|
Minister |
R.V.Parkhamovich |
|
It is approved Ministry of Finance of the Republic of Belarus |
|
Approved by the Resolution of the Ministry of Architecture of the Republic of Belarus of May 30, 2024 No. 53
1. This Instruction determines single procedure for forming of actual cost of asset construction in financial accounting of the organizations, and also requirements for reflection in financial accounting of the organizations (except for National Bank, banks, "Development Bank of the Republic of Belarus" open joint stock company, the non-bank credit and financial organizations, banking groups, bank holdings, state-financed organizations) economic activities in case of construction, reconstruction, upgrade, technical upgrade, repair and restoration works (further - construction).
2. For the purposes of this Instruction the following terms and their determinations are used:
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.