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

Author

Listed:
  • Aurelia ȘTEFĂNESCU

    (Bucharest University of Economic Studies)

  • Ileana Cosmina PITULICE

    (Bucharest University of Economic Studies)

  • Adriana Florina POPA

    (Bucharest University of Economic Studies)

Abstract

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.

Suggested Citation

  • Aurelia ȘTEFĂNESCU & Ileana Cosmina PITULICE & Adriana Florina POPA, 2022. "Public Procurement of Tangible Fixed Assets. Legal Provisions and Accounting Treatments," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(9), pages 15-23, September.
    • Handle: RePEc:ahd:journl:v:3:y:2022:i:9:p:15-23
    DOI: 10.37945/cbr.2022.09.02
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    More about this item

    Keywords

    public sector; public procurement; tangible fixed assets; accounting;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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