The Accountant Instrumentation of the Tangible Fixed Assets for the Companies in the Construction Field

The paper approaches the problems of tangible fixed assets. We consider pertinent such a research, even if the accountancy of tangible fixed assets in the constructions field does not differ from their accountancy for other firms with different activity field, in the case of firms in the constructions field we encounter tangible fixed assets specific to this entity, such as scaffold and falsework and also documents found in the accountancy of these firms such as the sheet of the equipment daily activity.