Aspecte ale contabilităţii înlocuirii unor componente ale unui mijloc fix

Abstract

In this article it is approached the method of replacement cost accounting of some compounds of one fixed asset: determination of fixed assets for which it is possible to separate some compounds as assets; objectification the problem of capitalization/ non-capitalization of replacement costs, where an entity register or does not register some compounds of one fxed asset as separate assets at initial recognition. It is exposed the method for determining the cost of entry and the method of acounting of replacement costs of one compond not registered at initial recognition as asset which was recognized afterwards, at the moment of replacement with the other. It is mentioned the lack of economic argumentation in order to capitalize the costs during technical inspection. CZU: 657.471.13(478).