Public Procurement of Tangible Fixed Assets. Legal Provisions and Accounting Treatments

Public Procurement of Tangible Fixed Assets. Legal Provisions and Accounting Treatments

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 acqu...

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Bibliographic Details
Main Authors: Aurelia ȘTEFĂNESCU, Ileana Cosmina PITULICE, Adriana Florina POPA
Format: Article
Language:English
Published: The Body of Expert and Licensed Accountants of Romania 2022-10-01
Series:CECCAR Business Review
Subjects:
public sector
public procurement
tangible fixed assets
accounting
Online Access: https://www.ceccarbusinessreview.ro/public-procurement-of-tangible-fixed-assets-legal-provisions-and-accounting-treatments-a247d/download-PDF/

Internet

https://www.ceccarbusinessreview.ro/public-procurement-of-tangible-fixed-assets-legal-provisions-and-accounting-treatments-a247d/download-PDF/

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