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SUMMARY

In the activity of any entity, comes a moment due its life cycle, when must be reported
which one is the value of its assets, based on the results obtained, can be appreciated about
business continuity, or its liquidation, easily indicating the right terms and references.
According to the Republic of Moldova′s legislation content, the concept of fixed asset
includes the aspects and particularities what distinguishes it from others groups, respectively it
represents the tangibile assets which are in broadcast operation, unit value of it exceeds the
threshold value provided by the fiscal legislation or by the entity accounting policies.
Analyzing through the time experience, assessment work increasingly is taken in the
visors levers of the national economy, respectively is opting to synthesize in a unique setting all
the positions and requirements that are involved for getting real solutions to all the questions that
can appear in valuation process setting. Valuation of the fixed assets for financial statement
purposes, has become a major request in specialists practice in area, because only through a
qualitative performance of the informational setting that are need to be learned, valuation
services will be providing more more balanced.
The license project goal is to analyse the practical and theoretical issues that can appear in
the valuation process of the fixed assets for financial statement purposes, is to identify through
legal and legislative regulations, description of the procedure of valuation of these tangible assets
in the Republic of Moldova, through light of international practice recommended and adapted to
the national economy.
Valuation of tangible assets, often is a challenge for specialists, because even valuation
process is a complex and difficult procedure that takes time and professional knowledges more
deeper. Because, real estate market transparency is recording a law level, the expert identifies the
dates pretty difficult, it leads to a huge waste of time designed for this stage. At the moment, all
that specialists can do in valuation of movable goods, is to study a lot of information from
specialized literature, also international practice recommendations, and to use with care all these
knowledges in the specific of national economy.
It would be best if the every hypothesis stated in the report, every account, description,
application of valuation methods will be supported with arguments, proves for example
attachments , pictures and sources. It would be good to organize: at the inspection will be present
technical engineer, responsible, and in the valuation crew will be present an accounting
consultant, also a lawyer, will be respected all legal and methodological right rules, and at the
end objectivity of the obtained results will mark a high level, also the specialist′s reputation will
not be suffering in any form, because the expert followed all the executation working rules.