CONSIDERATIONS REGARDING THE DIVERSITY OF TANGIBLE ASSETS IN THE LIGHT OF THE NEW ACCOUNTING REGULATIONS.

Fixed assets represent an important category in the patrimonial structure of any entity, because they have a complex structure and they materialize in items with significant values. As regards the analysis of this group, we can observe the existence of a significant volume of empirical studies regarding the usefulness of the accounting information related to the tangible assets for different categories of potential users of the annual financial statements (among which managers and investors are distinguished with priority). This shows that the place occupied by these assets in the patrimony of the entity is of significant importance. Diverse categories are individually recognized in the accounts as follows: land, landscaping, construction, real estate investments, productive biological assets, tangible assets for the exploration and evaluation of mineral resources. According to the professional reasoning, it is necessary that each item to be registered separately, as a good individual, whether it was purchased in a transaction involving a mix of elements. [ABSTRACT FROM AUTHOR]