Conceptual delimitation of fixed assets procurement in projects with grant funding

摘要

In recent months, the notion of economic crisis is a “fashionable” one, and it affects also the access of Structural funds. It can be noted that nationally a series of measures have been taken to reduce the time of the selection process of projects so as the period from writing the project until implementation it to be as short as possible. Let this be a strategy to hasten the absorption of funds allocated to Romania for this year? Due to the economic crisis through which we pass, at the level of European Union certain measures are taken in order to combat it, one being that the grant funds will be mainly awarded to projects that promote sustainable development of the implementation zone (infrastructure, productive activities, creative job s, etc.) projects, in which, fixed assets must be purchased. In present paper we will stop over some terminology issues (national vision, continental, British and American), related to fixed assets (tangible and intangible valuations), because as it occurr ed in literature, but also among practitioners, a series of discussions on this assets category. These discussions are caused by lack of communication on the existing organizations involved in the process of accounting harmonization, imposed by the globalisation of economies, especially of financial markets. Harmonization or the convergence of accounting is considered an irreversible process, as determined by the need for comparability of financial statements.