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Information × Registration Number 0218U001304, 0117U003437 , R & D reports Title Development of the Unified Classifier for types of works concerning maintenance and repair of PJSC UKRTRANSGAZ fixed assets, including technical requirements for operations and accounting standards popup.stage_title Head Horal Liliana Tarasivna, Registration Date 15-05-2018 Organization Ivano-Frankivsk National Technical University of Oil and Gas popup.description2 The research object - process of formation costs for exploitation, retention and recovery fixed assets at the enterprises of gas transportation. Results and their novelty consist in the development of theoretical and methodological, organizational and practical recommendations for improving the cost accounting system for exploitation, maintenance and restoration fixed assets of gas transport enterprises accordance with the requirementsIFRS. Recommendations for using work results - on the basis of scientific and theoretical results of the conducted research has been developed works,which are performed for maintenance and repair fixed assets at enterprises oil and gas sector complex taking into account the peculiarities of their activity. Economic or socio-economic efficiency of work - the results of the research are aimed at increasing the trustworthiness efficiency and analytical accounting for the costs of exploitation, maintenance and restoration of fixed assets at enterprises oil and gas sector complex according to the criteria for their recognition at book value or in expense period for IFRS and make it possible to detect and use of farm reserves to improve performance PJSC Ukrtransgaz Significance of work and conclusions - classifier of types of works, which are performed during maintenance and repair of fixed assets PJSC Ukrtransgaz taking into account technical requirements for exploitation and accounting standards will allow to ensure an adequate reflection of cost accounting operations on maintenance of fixed assets of gas transport enterprises, timely receipt and analysis of the necessary information by the management and quick response to change management. Product Description popup.authors Войтків Людмила Степанівна Войтків Тарас Іванович Гораль Ліліана Тарасівна Гринюк Оксана Іванівна Долішній Богдан Васильович Долішня Тетяна Іванівна Зобнів Наталія Миколаївна Кафка Софія Михайлівна Корнута Олена Володимирівна Король Світлана Василівна Негрич Інна Михайлівна Орлова Валентина Кузьмівна Степанюк Галина Сергіївна Степанюк Ольга Сергіївна Степюк Михайло Дмитрович Федорович Ірина Володимирівна Хома Світлана Василівна Чучук Юрій Володимирович Шийко Віра Ігорівна Ящеріцина Наталія Іванівна popup.nrat_date 2020-04-02 Close