The paper approaches the problems of tangible fixed assets. We consider pertinent such a research, even if the accountancy of tangible fixed assets in the constructions field does not differ from their accountancy for other firms with different activity field, in the case of firms in the...

The paper addresses the issue of control of projects financed through structural funds. We consider such a research as appropriate because accessing structural funds is a topical issue which is referred to within any field in which an investment will be made. In this context, we consider it...

In this paper we try to clarify the term “project accounts, making an analysis of literature and legislation, that the documents underlying accessing structural funds (applicant's guides, toady of implementation). This scientific approach is structured in four chapters, the first two being a...

The external financing of the construction entities does not differ from the one of other entities within other activities, but the construction entities have also a financing source, represented by the funds for the site organization, funds which are analysed and accounted in the present paper.

Given Romania's integration into the European Union we consider it appropriate to clarify some terms used in auditing activities of both public funds and European funds. International practice requires a clear separation of internal audit activities from other management control concepts and...