Home / Dz.U. 1991 nr 19 poz. 83
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.
Rozporządzenie Rady Ministrów z dnia 26 lutego 1991 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declared repealed (uznany za uchylony)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
1991-02-26
Entry into force
1991-03-11
Texts
Keywords
Financial Economycooperativesmixed enterprisesintangible assets and rightseconomic activityincome taxstate-owned enterprisesfixed assetsAccountingdepreciation
Related acts
Amended Acts (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
- Acts Declared Repealed: Regulation of the Minister of Finance of March 27, 1992, on the components of assets considered fixed assets and intangible and property rights, the rules and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.
- References: Announcement of the President of the Central Statistical Office of February 8, 1995, on conversion factors for updating the valuation of fixed assets as of January 1, 1995.