Executive summary of PhD Dissertation: Accounting of fixed assets in coal mining enterprises of Vinacomin

The PhD thesis studies the theoretical and practical issues of fixed asset accounting in coal mining enterprises of Vinacomin. In particular, the thesis focuses on studying the principles of measuring, recording, presenting and providing information on fixed assets as well as the method to collect, process, analyze and provide information in respond to requirements of fixed asset management. The thesis studies the application of these principles in the practice of fixed asset accounting in Vinacomin's coal mining enterprises.