Home / Dz.U. 1989 nr 72 poz. 422
Regulation of the Council of Ministers of December 19, 1989, on the recognition of assets as fixed assets and intangible assets and rights, the principles and rates of their depreciation, and the principles of updating the valuation of fixed assets.
Rozporządzenie Rady Ministrów z dnia 19 grudnia 1989 r. w sprawie uznawania składników majątkowych za środki trwałe oraz wartości niematerialne i prawne, zasad i stawek ich amortyzacji oraz zasad aktualizacji wyceny środków trwałych
Type
Regulation (Rozporządzenie)
Status
declared repealed (uznany za uchylony)
Announced
1989-12-19
Entry into force
1990-01-01
Texts
Keywords
Financial Economytaxesintangible assets and rightsAccountingfixed assetsdepreciation
Related acts
Repealed Acts (1)
Implementing Regulations (12)
- Announcement of the President of the Central Statistical Office of 20 February 1992 on the price growth indices for investment goods for December 1991.
- Announcement of the President of the Central Statistical Office of December 17, 1990, supplementing the announcement on investment goods price increase indicators for September 1990.
- Announcement of the President of the Central Statistical Office of March 28, 1991, on the conversion factors for updating the valuation of fixed assets as of January 1, 1991.
- Announcement of the President of the Central Statistical Office of February 19, 1991, on the price increase indices for investment goods for December 1990.
- Announcement of the President of the Central Statistical Office of 18 November 1991 on the price increase indices for investment goods for September 1991.
- Announcement of the President of the Central Statistical Office of 9 August 1991 on the price increase indices for investment goods for June 1991.
- Announcement of the President of the Central Statistical Office of May 31, 1991, on the price increase indices for investment goods for March 1991.
- Resolution No. 63 of the Council of Ministers of 2 May 1991 on the list of municipalities with a particularly high risk of structural unemployment.
- Announcement of the President of the Central Statistical Office of 14 November 1990 on the price increase index for investment goods for September 1990.
- Announcement of the President of the Central Statistical Office of May 14, 1990, concerning the price growth indices for investment goods for March 1990.
- Announcement of the President of the Central Statistical Office and the Minister of Finance of December 28, 1989, concerning conversion coefficients for updating the valuation of fixed assets as of January 1, 1990.
- Announcement of the President of the Central Statistical Office of August 14, 1990, concerning the price growth indices for investment goods for June 1990.
Amending Acts (3)
- Regulation of the Council of Ministers of June 28, 1990, amending the regulation on recognizing assets as fixed assets and intangible assets and rights, the principles and rates of their depreciation, and the principles of updating the valuation of fixed assets. · 1990-06-30
- Regulation of the Council of Ministers of December 12, 1990 amending the regulation on recognizing assets as fixed assets and intangible assets and legal rights, the principles and rates of their depreciation, and the revaluation of fixed assets. · 1991-01-01
- Regulation of the Council of Ministers of February 26, 1991 amending the regulation on the recognition of assets as fixed assets and intangible assets and rights, the principles and rates of their depreciation, and the revaluation of fixed assets. · 1991-03-11
References (1)
Legal Basis (1)
Legal Basis from Art. (1)
- Law of January 31, 1989 on corporate income tax. · art. 10 ust. 6
Repeals Resulting From (1)
Acts referring to this act
- Repealing Acts: Regulation of the Council of Ministers of November 9, 1987 on recognizing means of labor and other long-term use items as fixed assets, principles of updating their valuation, and principles and rates of depreciation.
- Acts Declared Repealed: Regulation of the Minister of Finance of March 27, 1992, on the components of assets considered fixed assets and intangible and property rights, the rules and rates of their depreciation, and the procedure and deadlines for updating the valuation of fixed assets.
- Implementing Regulations: Law of January 31, 1989 on corporate income tax.
- Amended Acts: Regulation of the Council of Ministers of February 26, 1991 amending the regulation on the recognition of assets as fixed assets and intangible assets and rights, the principles and rates of their depreciation, and the revaluation of fixed assets.
- Amended Acts: Regulation of the Council of Ministers of December 12, 1990 amending the regulation on recognizing assets as fixed assets and intangible assets and legal rights, the principles and rates of their depreciation, and the revaluation of fixed assets.
- Amended Acts: Regulation of the Council of Ministers of June 28, 1990, amending the regulation on recognizing assets as fixed assets and intangible assets and rights, the principles and rates of their depreciation, and the principles of updating the valuation of fixed assets.
- References: Announcement of the President of the Central Statistical Office of March 28, 1991, on the conversion factors for updating the valuation of fixed assets as of January 1, 1991.
- References: Regulation of the Minister of Finance of April 18, 1991 on the classification of budgetary revenues and expenditures and other revenues and expenditures.
- Legal Basis: Announcement of the President of the Central Statistical Office of 14 November 1990 on the price increase index for investment goods for September 1990.
- Legal Basis: Announcement of the President of the Central Statistical Office of August 14, 1990, concerning the price growth indices for investment goods for June 1990.
- Legal Basis: Announcement of the President of the Central Statistical Office of May 14, 1990, concerning the price growth indices for investment goods for March 1990.
- Legal Basis: Announcement of the President of the Central Statistical Office of 9 August 1991 on the price increase indices for investment goods for June 1991.
- Legal Basis: Announcement of the President of the Central Statistical Office of 18 November 1991 on the price increase indices for investment goods for September 1991.
- Legal Basis: Announcement of the President of the Central Statistical Office of February 19, 1991, on the price increase indices for investment goods for December 1990.
- Legal Basis: Announcement of the President of the Central Statistical Office of May 31, 1991, on the price increase indices for investment goods for March 1991.
- Legal Basis: Resolution No. 63 of the Council of Ministers of 2 May 1991 on the list of municipalities with a particularly high risk of structural unemployment.
- Legal Basis: Announcement of the President of the Central Statistical Office of March 28, 1991, on the conversion factors for updating the valuation of fixed assets as of January 1, 1991.
- Legal Basis: Announcement of the President of the Central Statistical Office and the Minister of Finance of December 28, 1989, concerning conversion coefficients for updating the valuation of fixed assets as of January 1, 1990.
- Legal Basis: Announcement of the President of the Central Statistical Office of 20 February 1992 on the price growth indices for investment goods for December 1991.
- Legal Basis: Announcement of the President of the Central Statistical Office of December 17, 1990, supplementing the announcement on investment goods price increase indicators for September 1990.
- Legal Basis from Art.: Announcement of the President of the Central Statistical Office and the Minister of Finance of December 28, 1989, concerning conversion coefficients for updating the valuation of fixed assets as of January 1, 1990.
- Legal Basis from Art.: Announcement of the President of the Central Statistical Office of 20 February 1992 on the price growth indices for investment goods for December 1991.
- Legal Basis from Art.: Announcement of the President of the Central Statistical Office of 18 November 1991 on the price increase indices for investment goods for September 1991.
- Legal Basis from Art.: Announcement of the President of the Central Statistical Office of 9 August 1991 on the price increase indices for investment goods for June 1991.
- Legal Basis from Art.: Announcement of the President of the Central Statistical Office of May 31, 1991, on the price increase indices for investment goods for March 1991.
- Legal Basis from Art.: Resolution No. 63 of the Council of Ministers of 2 May 1991 on the list of municipalities with a particularly high risk of structural unemployment.
- Legal Basis from Art.: Announcement of the President of the Central Statistical Office of March 28, 1991, on the conversion factors for updating the valuation of fixed assets as of January 1, 1991.
- Legal Basis from Art.: Announcement of the President of the Central Statistical Office of February 19, 1991, on the price increase indices for investment goods for December 1990.
- Legal Basis from Art.: Announcement of the President of the Central Statistical Office of December 17, 1990, supplementing the announcement on investment goods price increase indicators for September 1990.
- Legal Basis from Art.: Announcement of the President of the Central Statistical Office of 14 November 1990 on the price increase index for investment goods for September 1990.
- Legal Basis from Art.: Announcement of the President of the Central Statistical Office of August 14, 1990, concerning the price growth indices for investment goods for June 1990.
- Legal Basis from Art.: Announcement of the President of the Central Statistical Office of May 14, 1990, concerning the price growth indices for investment goods for March 1990.