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Accounting of Fixed Asset Repairs


Author: Cotoros Inga
Degree:doctor of economics
Speciality: 08.00.12 - Accounting; Audit; Economic Analysis
Year:2012
Scientific adviser: Alexandru Nederiţă
doctor habilitat, professor, Academy of Economic Studies of Moldova
Institution: Academy of Economic Studies of Moldova
Scientific council: D 32-08.00.12
Academy of Economic Studies of Moldova

Status

The thesis was presented on the 29 November, 2012
Approved by NCAA on the 20 December, 2012

Abstract

Adobe PDF document0.46 Mb / in romanian

Keywords

repair, modernization, improvement, repair costs, future costs, rent, term of guarantee provision, depreciation, fixed assets

Summary

Speciality: 08.00.12 – Accounting; Audit; Economic Analysis

Structure of thesis: annotation, introduction, three chapters, conclusions and recommendations, bibliography, (168 titles), being presented on 136 pages of basic text, 17 figures, 13 tables and 16 enclosures. The main obtained results are published in 12 scientific papers.

Research domain: accounting.

The aim and objectives of the paper consistin the complex examination of the theoretical and applicative aspects of the accounting of fixed asset repairs and substantiation of directions of its refinement methodology according to market economy requirements and advanced international practice. The scientific originality and novelty is reflected by deepening and developing the concept of repair and recommendation of new criteria of their classification; improvement of the accounting of repairs of fixed assets and leased; elaboration of accounting transactions to replace some components of fixed assets, as well as improvements in separable and inseparable; identify the mode of presentation of information concerning repairs of fixed assets in the financial statements.

The important scientific issue solved in this domain of research settled in the area studied consists in improvement of the accounting of costs of repair of its own and rented fixed assets; in accounting for subsequent costs of modernization, as well as in the elaboration of accounting transactions to replace some components of fixed assets. The resolution of this problem in research has demonstrated the advantages of the recommendations formulated in the thesis and beneficial influence on the performance of their local entities.

The theoretical significance and applicative value of the thesis consists in elaborating the theoretical and practical recommendations related to the improvement of the accounting of fixed assets repair and rented in accordance with the requirements of the market economy and international practices.

The implementation of scientific results: some recommendations, developed in the thesis have been accepted for implementation in accounting practice of indigenous entities, as well as in the educational process of educational institutions and vocational training with the economic profile.