Aspecte noi privind contabilitatea construcţiilor şi dispozitivelor speciale

Abstract

Temporary premises/structures and special equipment represent one of the main accounting items of any entity performing construction works. The Article deals with the major issues arising when it comes to accounting of such premises/structures and special equipment: identification of items to be included in the composition of premises/structures and special equipment; recognising and assessing the premises/structures and special equipment; accounting of entry operations and putting into use/commissioning the premises/structures and special equipment; computing the wear and tear of premises/structures and special equipment; displaying the data on premises/structures and special equipment in Financial Statements.