Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 20 ISSUE 1
Written by Tatiana SEVCIUC, Veronica PRISACARU

One of the most essential problems of accounting is the correct estimation of the patrimonial elements, which could have a major influence on the economic benefits of the entity. Value is a main, economic concept, for which there is no unanimous definition. The appearance and existence of value are determined by several attributes. The study of accounting for the existence and movement of lands is one of the most complex problems and the most debatable modern theories and practices. This investigation is focused on accounting aspects related to the lands movement on the balance sheet of the entity, taking into account the fact that they are part of tangible assets. Research involves a set of criteria and specific motivations of the decision-making process in choosing the optimal accounting variant, based on influencing factors of different intensities, in relation to the target of the action and the social-economic conditions existing in the society at a given time. This investigation was carried out using a wide range of methods. Preference was given to the method of the monographic study with the application of the elements of analysis, observation, selection, induction and deduction. The most relevant results are summarized in the conclusion that, in practical terms it may be useful (especially for companies with large and varied areas of their own land) to open separate files of land records. The files are opened for each plot of land separately (which was passed at the entries based on a separate document and represents a distinct object of record of the fixed assets), with consequent inclusion of all the information related to the change of value, of destination and of the qualitative characteristics of the lands in question.

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