Unele probleme ale contabilităţii obiectelor de mică valoare şi scurtă durată

Abstract

The article emphasizes the next main issues related to the accounting of the small value and short-term goods: composition identification, depreciation calculation, bookkeeping of exploitation, cassation and transfer of these goods on the account of tangible goods. Some recommendations according to the IFRS and advanced international practices related to the improvement of the accounting of assets like small value and short-term goods are expressed.