Home / Dz.U. 1990 nr 90 poz. 529
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.
Rozporządzenie Rady Ministrów z dnia 12 grudnia 1990 r. zmieniające rozporządzenie w sprawie uznawania składników majątkowych za środki trwałe oraz wartości niematerialne i prawne, zasad i stawek ich amortyzacji oraz aktualizacji wyceny środków trwałych.
Type
Regulation (Rozporządzenie)
Status
declared repealed (uznany za uchylony)
Announced
1990-12-12
Entry into force
1991-01-01
Texts
Keywords
Financial Economytaxesintangible assets and rightsAccountingfixed assetsdepreciation
Related acts
Implementing Regulations (1)
Amended Acts (1)
References (2)
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
- Acts Declared Repealed: Regulation of the Minister of Finance of March 27, 1992, on the components of assets considered fixed assets and intangible and property rights, the rules and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.
- Amending Acts: 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.
- 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.