Danubius International Conferences, 12th International Conference on European Integration - Realities and Perspectives

The characteristics of tangible assets accounting in Romania

Daniela Pohrib (Lapusneanu)
Last modified: 2017-03-22


Tangible or intangible fixed assets referred to material assets include tangible material long term of use, and these peculiarities following: period of use is over one year; They are used in to perform services in administrative activities in realization of assets or rented to third parties.

Tangible assets are represented: land, land improvements, buildings, machinery, adjusting devices and installations, control and evaluation, office equipment, furniture and equipment working, advances for investment.