STUDY ABOUT THE ACKNOWLEDGEMENT IN ACCOUNTING FOR THE SOFTWARE PRODUCTS – ON THEIR PRODUCTION AND SALE FLUX

The modern economy can’t be conceived without the IT industry contribution, the engine of lasting economic development. In order to help the increase of software industry the countries create national strategies of information implementation, which will assure in time: the increase of the production, added value, productivity and international economic exchanges. In this area, Romania elaborates its own implementation strategy, according to the EU policy. On the company level, the informatics implementation raises problems regarding: the acknowledgement of software products in accounting as intangible assets; the registering of their reversible and irreversible devaluation, but also fiscal aspects about the modality of classification for the software supply – as goods delivery or as services performance, in the country and abroad.