Home / Dz.U. 1992 nr 30 poz. 130
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.
Rozporządzenie Ministra Finansów z dnia 27 marca 1992 r. w sprawie składników majątkowych uznawanych za środki trwałe oraz wartości niematerialne i prawne, zasad i stawek ich amortyzacji oraz trybu i terminów aktualizacji wyceny środków trwałych.
Type
Regulation (Rozporządzenie)
Status
repealed (uchylony)
Announced
1992-03-27
Entry into force
1992-04-07
Texts
Keywords
intangible assets and rightsprivatisationincome taxstate-owned enterprisesfixed assetsdepreciation
Related acts
Repealing Acts (1)
Acts Declared Repealed (4)
- 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. · 1992-01-01
- 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. · 1992-01-01
- 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. · 1992-01-01
- 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. · 1992-01-01
Implementing Regulations (3)
- Announcement of the President of the Central Statistical Office of November 16, 1992, on investment goods price increase indicators for September 1992.
- Announcement of the President of the Central Statistical Office of August 18, 1992, on investment goods price increase indicators for June 1992.
- Announcement of the President of the Central Statistical Office of 20 May 1992 on the price growth indices for investment goods for March 1992.
Amending Acts (4)
- Regulation of the Minister of Finance of 30 December 1992 amending the regulation on fixed assets and intangible and legal assets, the principles and rates of their depreciation, and the procedure and deadlines for updating the valuation of fixed assets. · 1993-01-01
- Regulation of the Minister of Finance of April 6, 1993 amending the regulation on assets considered fixed assets and intangible assets, the principles and rates of their depreciation, and the procedure and deadlines for updating the valuation of fixed assets. · 1993-04-16
- Regulation of the Minister of Finance of 24 May 1993 amending the regulation on components of assets considered fixed assets and intangible assets and rights, the principles and rates of their depreciation, and the procedure and deadlines for updating the valuation of fixed assets. · 1993-07-05
- Regulation of the Minister of Finance of December 16, 1993 amending the regulation on property components recognized as fixed assets and intangible assets, the principles and rates of their depreciation, and the procedure and deadlines for updating the valuation of fixed assets. · 1994-01-01
Information on Consolidated Text (1)
References (2)
Legal Basis (1)
Legal Basis from Art. (1)
- Law of 15 February 1992 on corporate income tax. · art. 15 ust. 5
Acts referring to this act
- Repealed Acts: Regulation of the Minister of Finance of January 20, 1995, on the depreciation of fixed assets and intangible and legal assets, as well as the revaluation of fixed assets.
- Implementing Regulations: Law of 15 February 1992 on corporate income tax.
- Amended Acts: Regulation of the Minister of Finance of December 16, 1993 amending the regulation on property components recognized as fixed assets and intangible assets, the principles and rates of their depreciation, and the procedure and deadlines for updating the valuation of fixed assets.
- Amended Acts: Regulation of the Minister of Finance of 24 May 1993 amending the regulation on components of assets considered fixed assets and intangible assets and rights, the principles and rates of their depreciation, and the procedure and deadlines for updating the valuation of fixed assets.
- Amended Acts: Regulation of the Minister of Finance of April 6, 1993 amending the regulation on assets considered fixed assets and intangible assets, the principles and rates of their depreciation, and the procedure and deadlines for updating the valuation of fixed assets.
- Amended Acts: Regulation of the Minister of Finance of 30 December 1992 amending the regulation on fixed assets and intangible and legal assets, the principles and rates of their depreciation, and the procedure and deadlines for updating the valuation of fixed assets.
- References: Announcement of the President of the Central Statistical Office of January 19, 1993 on conversion factors for updating the valuation of fixed assets as of January 1, 1993.
- References: Regulation of the Minister of Finance of 30 December 1992 amending the regulation on the classification of budget revenues and expenditures and other revenues and expenditures.
- References: Announcement of the President of the Central Statistical Office of January 6, 1994 on conversion factors for updating the valuation of fixed assets as of January 1, 1994.
- Legal Basis: Announcement of the President of the Central Statistical Office of August 18, 1992, on investment goods price increase indicators for June 1992.
- Legal Basis: Announcement of the President of the Central Statistical Office of November 16, 1992, on investment goods price increase indicators for September 1992.
- Legal Basis: Announcement of the President of the Central Statistical Office of 20 May 1992 on the price growth indices for investment goods for March 1992.
- Legal Basis from Art.: Announcement of the President of the Central Statistical Office of 20 May 1992 on the price growth indices for investment goods for March 1992.
- Legal Basis from Art.: Announcement of the President of the Central Statistical Office of November 16, 1992, on investment goods price increase indicators for September 1992.
- Legal Basis from Art.: Announcement of the President of the Central Statistical Office of August 18, 1992, on investment goods price increase indicators for June 1992.
- Consolidated Text for an Act: Announcement of the Minister of Finance of September 23, 1994, on the promulgation of the consolidated text of the Regulation of the Minister of Finance on fixed assets and intangible and legal assets, the rules and rates of their depreciation, and the procedure and deadlines for updating the valuation of fixed assets.
- Repeals Resulting From: 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.
- Repeals Resulting From: 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.
- Repeals Resulting From: 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.
- Repeals Resulting From: 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.