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

Author

Listed:
  • Breuer Adela

    (”Eftimie Murgu” University Resita West University of Timisoara)

  • Lesconi Frumusanu Mihaela

    (”Eftimie Murgu” University Resita West University of Timisoara)

  • Jurchescu Dorel

    (”Eftimie Murgu” University Resita West University of Timisoara)

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.

Suggested Citation

  • Breuer Adela & Lesconi Frumusanu Mihaela & Jurchescu Dorel, 2011. "The Accountant Instrumentation of the Tangible Fixed Assets for the Companies in the Construction Field," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 265-269, May.
    • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:265-269
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    More about this item

    Keywords

    constructions; tangible fixed assets; scaffold and shuttering; the sheet of activity;
    All these keywords.

    JEL classification:

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

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