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The Fixed Means: An Accounting Concept Or A Fiscal One?

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  • Rotila Aristita

Abstract

Starting from the analysis of the accounting regulations applied to the economic operators, in their evolution after 1989, the specific accounting regulations for certain fields of activity and for certain categories of entities and starting from the fiscal rules and some paper works, we want to clarify in this study some conceptual issues referring to the fixed means, the tangible fixed assets components, of impacting financial information, respectively, on taxation. Is the concept of “fixed means” an accounting one or a fiscal one? We try to answer to this question and also to formulate an opinion on whether it is longer justified to use this concept in the accounting vocabulary and hence in the production of information presented in financial statements or in the fiscal vocabulary and implicitly in the work done to produce information provided in the fiscal reports.

Suggested Citation

  • Rotila Aristita, 2014. "The Fixed Means: An Accounting Concept Or A Fiscal One?," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 20.
    • Handle: RePEc:bac:fsecub:14-20-12
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    More about this item

    Keywords

    fixed means; tangible fixed assets; tangible immobilizations; inventory objects; fiscal; accounting regulation;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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