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    STUDIA OECONOMICA - Issue no. 1 / 2005  
         
  Article:   ACCOUNTING AND TREATMENTS WITH IMPACT ON THE DEVELOPMENT OF MOVABLE ASSETS ACCOUNTING SYSTEM.

Authors:  DUMITRU MATIŞ, GHEORGHE FĂTĂCEAN. 		 
       
         
  Abstract:  Accounting and Treatments with Impact on the Development of Movable Assets Accounting System. This article presents the main accounting references regarding the initial recognition and evoluation of movable assets their forward recognation and the de-recognition of movable assets in financial situations. The accounting references treated here belong to some well-known accounting, systems, i.e. the Anglo-Saxon system with the presentation of the American accounting norms and the continental accounting system with the presentation of the French accounting norms.  
         
     
         
         
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