ACCOUNTING, RESERVATION AND CONTROL OF FIXED ASSET REPAIR COSTS IN THE LIGHT OF FSB 26/2020 "CAPITAL INVESTMENTS"

The paper presents the problems of proper qualification of repair and restoration works and their reflection in accounting. In this regard, not only the main ways of reflecting the costs of repairing fixed assets are described, but also the author's illustrations of the most typical situations are given, the issues of reserving the costs of repairing fixed assets, as well as monitoring their condition in the internal control system are disclosed.

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Publication Details

Published
2025-06-15
DOI
https://doi.org/10.21667/978-5-7722-0430-6-158-164
Primary Topic
Insurance and Financial Risk Management
Type
article
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article

ACCOUNTING, RESERVATION AND CONTROL OF FIXED ASSET REPAIR COSTS IN THE LIGHT OF FSB 26/2020 "CAPITAL INVESTMENTS"

Olga Kiseleva, A.S. Gavryunin
Insurance and Financial Risk Management
article

ACCOUNTING, RESERVATION AND CONTROL OF FIXED ASSET REPAIR COSTS IN THE LIGHT OF FSB 26/2020 "CAPITAL INVESTMENTS"

Olga Kiseleva, A.S. Gavryunin
article en

Abstract

The paper presents the problems of proper qualification of repair and restoration works and their reflection in accounting. In this regard, not only the main ways of reflecting the costs of repairing fixed assets are described, but also the author's illustrations of the most typical situations are given, the issues of reserving the costs of repairing fixed assets, as well as monitoring their condition in the internal control system are disclosed.

Openalex Percentile: Top 69%
Insurance and Financial Risk Management
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ACCOUNTING, RESERVATION AND CONTROL OF FIXED ASSET REPAIR COSTS IN THE LIGHT OF FSB 26/2020 "CAPITAL INVESTMENTS" — Olga Kiseleva, A.S. Gavryunin · (2025) | TGRS Research Map | TGRS