Aspecte teoretice şi aplicate privind controlul activelor fixe
Theoretical and applied aspects regarding the accounting of fixed assets

Summary/Abstract: Beginning with the start of the reform in the Republic of Moldova, it has recently adopted a number of new legislative and regulatory acts that directly or indirectly regulate various aspects of the accounting for assets held by private or public ecosystems. It should be noted that the recognition and recording of the fixed assets movement is one of the most difficult and responsible financial accounting segments. Thus, the authors in this article intend to examine in a complex, detailed and conclusive manner certain theoretical and applicative aspects of the accounting of fixed assets to the enterprises of the Republic of Moldova.

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