of March 11, 2013 No. 16
About some questions of financial accounting
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 percent on the credits and loans obtained on acquisition (creation) of fixed assets, acceptances added later to financial accounting of fixed assets, the organizations (except for National Bank of the Republic of Belarus, banks, the non-bank credit and financial organizations, banking groups, bank holdings, state-financed organizations) have the right to consider within accounting year as a part of investments in non-current assets and at the end of the accounting year to include in initial (overpriced) fixed asset cost.
2. This resolution becomes effective after its official publication, extends the action to the relations which arose since January 1, 2013 and is effective till January 1, 2017.
Minister A. M. Harkovets
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IT IS APPROVED Minister of Economic Affairs of the Republic of Belarus N. G. Snopkov 01.02.2013 |
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The document ceased to be valid since January 1, 2017 according to Item 2 of this Resolution