Unele aspecte privind contabilitatea bunurilor deținute în gestiune economică

Abstract

This article addresses some aspects related to the accounting of goods received returned in/from the management/economic administration of the enterprise, analyzing the main papers on the topics related to the accounting of assets held in management/economic administration published in local literature after year 2000. The research was conducted on the basis of documentation and analysis of the legislative framework, national accounting regulations and literature, using in particular the phenomenological interpretive analysis, documentary and analytical research, opinion and analysis. Finally, it is considered to identify future research opportunities. JEL: M41