Improvement of accounting and auditing for tangible assets. Summary of PhD thesis in Economics.

Abstract

Timeliness and importance of the research. Tangible assets is a key component of a manufacturing entity’s heritage and its wealth. The results of entrepreneurial activity are closely related to the proper functioning of tangibles, to their updating and continual modernization and to their proper management. In this context, studying accounting and auditing issues of tangibles has a great priority for production entities.