The Accountant Instrumentation of the Tangible Fixed Assets for the Companies in the Construction Field

Adela Breuer (), Lesconi Frumusanu Mihaela and Jurchescu Dorel
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Lesconi Frumusanu Mihaela: ”Eftimie Murgu” University Resita West University of Timisoara
Jurchescu Dorel: ”Eftimie Murgu” University Resita West University of Timisoara

Ovidius University Annals, Economic Sciences Series, 2011, vol. XI, issue 1, 265-269

Abstract: The paper approaches the problems of tangible fixed assets. We consider pertinent such a research, even if the accountancy of tangible fixed assets in the constructions field does not differ from their accountancy for other firms with different activity field, in the case of firms in the constructions field we encounter tangible fixed assets specific to this entity, such as scaffold and falsework and also documents found in the accountancy of these firms such as the sheet of the equipment daily activity.

Keywords: constructions; tangible fixed assets; scaffold and shuttering; the sheet of activity (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:11:y:2011:i:1:p:265-269

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