of January 30, 2026 No. 7
About features of financial accounting of revaluation 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. Bring in the Instruction for financial accounting of fixed assets approved by the resolution of the Ministry of Finance of the Republic of Belarus of April 30, 2012 No. 26, the following changes:
state Item 19-1 in the following edition:
"19-1. Items 17-19 of this Instruction are not applied to fixed assets in cases, stipulated in Item 19-2 these Instructions.
Items 17-19 and 19-2 of this Instruction are not applied to the fixed assets received in free use in the cases provided by the resolution of the Ministry of Finance of the Republic of Belarus of April 30, 2025 No. 30.";
add the Instruction with Item 19-2 of the following content:
"19-2. The commercial organizations relating to specified in part two of Item 45 of the Instruction on procedure for depreciation of fixed assets and intangible assets approved by the resolution of the Ministry of Economics of the Republic of Belarus, the Ministry of Finance of the Republic of Belarus and the Ministry of Architecture of the Republic of Belarus of February 27, 2009 No. 37/18/6, to the fixed assets created (acquired (received), changed in case of reconstruction, upgrade, technical upgrade, accomplishment of repair and restoration works, carrying out other similar works) with attraction of financial resources republican and (or) local budgets and state non-budgetary funds (further – budgetary funds) the amounts:
revaluations (revaluations, writedowns) fixed assets regarding their cost created at the expense of budgetary funds are reflected on the debit (credit) of accounts 01 "Fixed assets", 02nd "Fixed asset depreciation" and to the credit (debit) of account 98 "Deferred revenues";
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