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September 10, 2025

Accounting, Reservation and Control of Fixed Asset Repair Costs in the Light of FSB 26/2020 "Capital Investments"

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Authors

OKOlga KiselevaUlyanovsk State UniversityAGA.S. Gavryunin

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Implication

Analysis reveals challenges in reflecting repair costs for fixed assets, highlighting monitoring and reserving methods.

Key Points

  • Effective qualification of repair and restoration work significantly impacts accounting practices.
  • The paper illustrates typical scenarios outlining the treatment of fixed asset repair costs, displaying variations in approach.
  • Reserve management for repair costs requires consistent internal control measures to oversee asset conditions effectively.
  • Adherence to FSB 26/2020 principles can enhance accuracy in reporting capital investments and their associated repair costs.

Cite This Study

Kiseleva et al. (2025) studied this question.

synapsesocial.com/papers/68c1d97154b1d3bfb60fae46https://doi.org/10.21667/978-5-7722-0430-6-158-164
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Repair and maintenance of fixed assets2024
  2. 2Accounting for repairs of fixed assets of economic entities2024
  3. 3RESTORATION OF FIXED ASSET VALUES TO THE BALANCE SHEET.1947
  4. 4Results and Prospects of Reforming the Accounting of Material Non-Financial Assets2025
  5. 5Assessing innovations in inventory and fixed-asset accounting: Controversial issues and prospects for their solution2024 · 1 citations