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

The approach for the public procurement of tangible fixed assets takes into account their importance, complexity and sensitivity sector. Considering economic turbulence generated by COVID-19 pandemic reduction financial resources, issue regarding acquisition in sector on new dimensions, as follows: way which resources are used identified social needs community application appropriate accounting policies, with an impact information disclosed statements. In this respect, was presented a two-dimensional integrated manner, that is from viewpoint conceptual coordinates specific to assets, well applicable policies.