Achizițiile publice de active fixe corporale. Reglementare și contabilitate

• Published in: CECCAR Business Review Vol. 3; no. 9; pp. 15 - 23
• Main Authors: Ştefanescu, Aurelia, Pitulice, Ileana Cosmina, Popa, Adriana Florina
• Format: Journal Article
• Language: English
• Published: The Body of Expert and Licensed Accountants of Romania 2022; Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
• Subjects: Accounting - Business Administration; Economy; public procurement; public sector; tangible fixed assets; accounting
• ISSN: 1454-9263

The approach for the public procurement of tangible fixed assets takes into account their importance, complexity and sensitivity for the public sector. Considering the economic turbulence generated by the COVID-19 pandemic and the reduction of public financial resources, the issue regarding the acquisition of tangible fixed assets in the public sector takes on new dimensions, as follows: the way in which public financial resources are used for the identified social needs of the community and the application of appropriate accounting policies, with an impact on the information disclosed in the financial statements. In this respect, the public procurement of tangible fixed assets was presented in a two-dimensional and integrated manner, that is from the viewpoint of the conceptual coordinates specific to the public procurement of tangible fixed assets, as well as of the applicable accounting policies.