of February 27, 2015 No. 103
About recalculation of asset cost and obligations
For the purpose of ensuring stable work of the commercial organizations:
the cost of the obligations arising when implementing investments in objects of construction in progress, the fixed assets, in official monetary unit of the Republic of Belarus according to the procedure established by the legislation of the Republic of Belarus expressed in foreign currency which are formed from January 1, 2015 to December 31, 2017 in case of recalculation before acceptance of these objects to financial accounting as fixed assets has the right to carry on the cost of investments in non-current assets, and after their acceptance to financial accounting as fixed assets – on the cost of investments in non-current assets within accounting year with inclusion in original or revaluated value of fixed assets at the end of the accounting year;
formed from January 1 to January 31, 2015, from August 1 to August 31, 2015 and from January 1 to December 31, 2016 in case of the recalculation of the asset cost expressed in foreign currency and obligations in official monetary unit of the Republic of Belarus according to the procedure established by the legislation of the Republic of Belarus in the cases which are not provided in the paragraph the second this Item having the right to carry on the income (expenses) of future periods and to write off on the income (expenses) on financial activities and non-operating incomes (expenses) considered in case of the taxation, according to the procedure and the terms established by the head of the organization, but no later than December 31, 2017.
President of the Republic of Belarus
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