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CNAA / Theses / 2020 / June /

Improvement of accounting and auditing for tangible assets


Author: Popovici Mihai
Degree:doctor of economics
Speciality: 08.00.12 - Accounting; Audit; Economic Analysis
Year:2020
Scientific adviser: Alexandru Nederiţa
doctor habilitat, professor, Academy of Economic Studies of Moldova
Institution: Academy of Economic Studies of Moldova

Status

The thesis was presented on the 5 June, 2020
Approved by NCAA on the 30 October, 2020

Abstract

Adobe PDF document – 0.51 Mb / in romanian
Adobe PDF document – 0.82 Mb / in english

Thesis

CZU 657.421.1:657.6(478)(043)

Adobe PDF document 2.33 Mb / in romanian
197 pages

Keywords

accounting, auditing, tangible assets, recognition, evaluation, derecognition, depreciation, public-private partnership, audit planning, audit evidence, audit risk, audit

Summary

Thesis structure:annotation, introduction, three chapters, conclusions and recommendations, bibliography made of 203 titles, 22 annexes, 146 pages of main text, 42 figures and 23 tables. The obtained results are published in 10 scientific papers.

Keywords: accounting, auditing, tangible assets, recognition, evaluation, derecognition, depreciation, public-private partnership, audit planning, audit evidence, audit risk, audit completion

Field of study: accounting; audit.

The purpose of the paper: research and multilateral examination of theoretical and applicative aspects related to accounting and auditing for tangible assets aiming to substantiate the ways of their improvement in accordance with the international norms.

Research objectives: investigating and solving problems related to the recognition, evaluation, depreciation, amortization, subsequent costs accounting, de-recognition and holding of tangible assets by public-private partnerships; identification and analysis of issues related to planning and performance of auditing, sampling and completion of the audit of tangibles.

Scientific novelty and originality consists of deepening the theoretical concept of tangible assets; improving the modes of accounting for tangibles; developing accounting methodology for tangible assets held jointly by public-private partnerships; development of new forms and suggesting proposals of their use; investigating the accounting stages and improving audit of tangible assets.

The results that address important scientific issues’ settlement lie in deepening and developing the concept of tangible assets; identification of elements of entry cost formation; recommendations to implement amortization methods used in international practice; argumentations for establishing the categories of tangible assets according to location; improving accounting for tangibles held by public-private partnerships; investigation and settlement of problems dealt with collecting audit evidence and substantiation of the ways of recovering the result of tangibles auditing.

Theoretical significance and practical value result from the conclusions and recommendations related to the investigated theme that will contribute to the improvement of tangibles accounting and auditing.

Implementation of scientific results: a number of recommendations elaborated in this dissertation have been accepted for implementation in the entities under examination and can be used as teaching aids in educational institutions and economic vocational training.