A multi-purpose plaster for interior work. Due to acrylic copolymer and a combination of mineral fillers, the material is flexible, is easily applied, fills small dents and eliminates defects, gravel pocket and cracks. It can also be used for smoothing out concrete surfaces, commong concrete, as well as rough or damaged plaster. The surfaces smoothed out using the plaster by TM ELEMENT and well dried out, may be coated with water-based materials by TM ELEMENT. The ELEMENT finishing plaster can also be used as a material for the decoration of surfaces.