Специфични особености при счетоводното отчитане на придобиването на дълготрайни материални активи чрез строеж
Specific Features of Accounting of the Acquisition of Fixed Tangible Assets Through Construction

Summary/Abstract: This publication highlights the specific features of accounting of the acquisition of fixed tangible assets through construction. This method of fixed tangible asset acquisition is characterized with specific accounting operations, depending on the type of construction, i.e. whether it is carried out by the enterprise itself, or whether it is carried out by virtue of construction agreement by a specialized construction company. The accounting of fixed tangible asset acquisition through the purchase of property right of construction is also specific. The objective of this publication is to present, justify and outline, in the light of good accounting practices, the specific features of accounting of the acquisition of fixed tangible assets through construction, in terms of content, time periods for completion, construction manner and technology. The information about the acquisition of fixed tangible assets through construction should be disclosed in the enterprise’s financial statements in timely, fair, objective, correct, true and accurate manner.

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