Accounting of the results of intellectual activity

Normative legal acts and other official documents regulating economic aspects in the sphere of intellectual property

Accounting of results of intellectual activity

• Instruction on procedure of accrual of depreciation of fixed assets and intangible assets (approved by the Resolution of the Ministry of Economy, the Ministry of Finance, the Ministry of Architecture and Construction No.37/18/6  as of 27.02.2009 "On approval of instruction on procedure of accrual  of depreciation of fixed assets and intangible assets" (amended on 06.05.2014 No. 35/23/26)
• The Resolution of the Ministry of Finance of the Republic of Belarus of 30.04.2012 No.25 "On some issues of accounting" (amended on 30.11.2018)
• The Resolution of the Ministry of  Finance of the Republic of Belarus of April 22, 2011 No.23 "On establishing the forms of the act of acceptance and transfer of fixed assets, the act of acceptance and transfer of intangible assets and approval of the instruction on how to complete the act of acceptance and transfer of fixed assets and the act of acceptance and transfer of intangible assets" (amended on 28.04. 2018 No. 26)
• Law of the Republic of Belarus of 12.07.2013 No. 57-3 "On Accounting and Reporting" (amended on 17.07.2017 No.52-3)