Publication: Contabilitatea reparației mijloacelor fixe
Date
Authors
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Volume Title
Publisher
ASEM
Abstract
Description
MOSCALIUC, Nicoleta. Contabilitatea reparației mijloacelor fixe = Accounting of fixed assets repair. In: Provocările contabilităţii în viziunea tinerilor cercetători: Conf. şt. intern. studenţească, ISSC 2021: Culegere de articole ştiinţifice, Ed. a 5-a, 11-12 martie 2021. Chişinău: ASEM, 2021, pp. 57-63. ISBN 978-9975-155-12-0.
Analyzing the given topic, I understood that there is certainly a need to improve the accounting of fixed assets repairs in accordance with IFRS and SNC, "Tangible and intangible assets", because there is a continuous development of accounting. These statements apply to all sectors of the economy, including large and small entities. This article aims to present the accounting rules on the types of fixed assets repairs and how they are presented, their importance and why they are so important to a company. Also, after reading it, you will be able to understand how the repair process is carried out, through the examples given. JEL: M41
Analyzing the given topic, I understood that there is certainly a need to improve the accounting of fixed assets repairs in accordance with IFRS and SNC, "Tangible and intangible assets", because there is a continuous development of accounting. These statements apply to all sectors of the economy, including large and small entities. This article aims to present the accounting rules on the types of fixed assets repairs and how they are presented, their importance and why they are so important to a company. Also, after reading it, you will be able to understand how the repair process is carried out, through the examples given. JEL: M41
Keywords
accounting, fixed assets, repair, classification, methods