MANIERA DE CONTABILIZARE A ACTIVELOR NECURENTE, STOCURILOR ŞI CHELTUIELILOR CU RESURSELE UMANE ÎN ENTITĂŢI DIN MINISTERUL APĂRĂRII NAŢIONALE, POTRIVIT LEGISLAŢIEI ACTUALE CONFIGURATE PE BAZA STANDARDELOR INTERNAŢIONALE DE CONTABILITATE (IPSAS)
THE MANNER OF ACCOUNTING FOR NON-CURRENT ASSETS, INVENTORIES AND EXPENDITURES WITH HUMAN RESOURCES IN ENTITIES OF THE MINISTRY OF NATIONAL DEFENSE, ACCORDING TO THE CURRENT LEGISLATION ACCOUNTING (IPSAS)

Summary/Abstract: Part of the military science, together with the theory of organization and training of troops, with the C2 system / command and control in the army and with the other components, the financial-accounting management in the military field implies the knowledge of the legal norms that regulate the financial-accounting activities, their organization, use, permanent management and monitoring of the use of financial resources. In its capacity as a basic component of the financial-accounting management in the Ministry of National Defense, the accounting is organized and conducted on the basis of the regulations in force, both at the level of the principal authorizing officer for his own activity, and at the level of about 350 secondary and tertiary authorities. of loans. We have highlighted some particularities of the public accounting of the Ministry of Defense, in particular some regarding the management of the current and current assets of the inventory invoice, as well as the personnel expenses.

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