Contabilitatea activelor de infrastructură
Cutean, Ana Denisa; Moga, Iulia Denisa (2023), Contabilitatea activelor de infrastructură, Cunoașterea Științifică, 3:1, 115-125, https://www.cunoasterea.ro/contabilitatea-activelor-de-infrastructura/ Accounting for infrastructure assets Abstract Given the proposed theme, we focus on the importance of efficient asset management in the railway field and the need for research in this area. Firstly, from a technical and technological point of view, we wanted to explain the term infrastructure assets for the public sector. Secondly, in order to substantiate and justify the objectives of the work, … Citeşte mai mult