The contemporaneous evolution of the accountancy is characterized through strong tendencies of international accountancy normalization and adapting. This signifies that in most countries the accountancy is supported by common rules and that it drafts synthesis documents whose models are identical for all economic entities. Through the subject approached, this article has in view as main goal presenting the main accountancy operations the companies have as regards acknowledging, assessing and reassessing the tangible assets. The accountancy options concerning the issues mentioned are analyzed with the help of means specific to the financial accountancy in the context of applying the International Accountancy Standards and the International Financial Reporting Standards. The practical examples within this paper will have as role emphasizing the fact that the companies can now choose the most favorable option among the accountancy options allowed by the international standards.

long term assets, recognizing, assessing, amortization, standard, cost, value.