Home / M.P. 1970 nr 33 poz. 261
Resolution No. 138 of the Council of Ministers of August 18, 1970, on the principles of classifying work tools and other long-term use items and equipment as fixed assets.
Uchwała nr 138 Rady Ministrów z dnia 18 sierpnia 1970 r. w sprawie zasad zaliczania środków pracy oraz innych przedmiotów i urządzeń długotrwałego użytkowania do środków trwałych.
Type
Resolution (Uchwała)
Status
declared repealed (uznany za uchylony)
Announced
1970-08-18
Entry into force
1971-01-01
Texts
Keywords
Accountingfixed assets
Related acts
Repealed Acts (1)
Acts Declared Repealed (3)
- Regulation of the Chairman of the Planning Commission at the Council of Ministers of July 7, 1967, on expanding the list of items not classified as fixed assets. · 1971-01-01
- Regulation of the Minister of Finance of April 12, 1962, on the principles of accounting for fixed assets and their depreciation in units of socialized economy operating on the principle of economic accounting. · 1971-01-01
- Order of the Minister of Finance of March 28, 1961, on the principles of reclassifying certain items from fixed assets to current assets. · 1971-01-01
Implementing Regulations (1)
Amending Acts (1)
Repeals Resulting From (1)
Acts referring to this act
- Repealing Acts: Resolution No. 29 of the Council of Ministers of January 10, 1961, on the principles for classifying means of labor and other long-term use items and equipment as fixed assets.
- Acts Declared Repealed: Announcement of the Chairman of the Planning Commission at the Council of Ministers of March 21, 1986 on the announcement of the uniform text of Resolution No. 108 of the Council of Ministers of November 3, 1980 on the principles of classifying work tools and other long-term items and equipment as fixed assets in socially-owned economic units.
- Amended Acts: Resolution No. 108 of the Council of Ministers of November 3, 1980, on the principles of classifying work tools and other long-term items and equipment as fixed assets in units of socialized economy.
- References: Regulation of the Minister of Finance of January 20, 1973, on the classification of revenues and expenditures of the central budget and territorial budgets.
- References: Order of the Minister of Finance of January 15, 1971, concerning the classification of revenues and expenditures of the central budget and territorial budgets.
- Legal Basis: Order of the Minister of Finance of May 16, 1972, on the classification of certain items of equipment of service establishments as non-durable assets.
- Legal Basis from Art.: Order of the Minister of Finance of May 16, 1972, on the classification of certain items of equipment of service establishments as non-durable assets.
- Repeals Resulting From: Regulation of the Chairman of the Planning Commission at the Council of Ministers of July 7, 1967, on expanding the list of items not classified as fixed assets.
- Repeals Resulting From: Regulation of the Minister of Finance of April 12, 1962, on the principles of accounting for fixed assets and their depreciation in units of socialized economy operating on the principle of economic accounting.
- Repeals Resulting From: Order of the Minister of Finance of March 28, 1961, on the principles of reclassifying certain items from fixed assets to current assets.