Contabilitatea reparației mijloacelor fixe

Abstract

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