Unele aspecte privind perfecţionarea contabilităţii obiectelor de mică valoare şi scurtă durată

Abstract

Due to the reform of the national accountancy system a series of national accountancy standards have been put into application. Unfortunately, in the elaboration N.S.A.2 „The stocks of goods and stuff, the international accountancy methodology of the low value and short duration ob- jects was ignored. In this context, some measures of the accountancy improvement that would facili- tate the implementation of the advanced experience in autochthonous practice have been proposed