The convergence and compliance process initiated at international level has influenced also the accounting system of the public sector entities from Romania. Taking into account the fact that the fixed tangible assets represent an important part of the total assets of the public sector entities, and therefore, they are indicative in presenting the financial position, by this essential research we structure the issue of the fixed tangible assets in terms of the accounting policies applicable into the public sector from Romania. By dual analysis, that is national regulations versus International Public Sector Accounting Standards, we identify the interferences and limits of the accounting policies specific to the fixed tangible assets from the public sector in Romania and we propose alternatives to answer the real needs of the national public sector entities. This research is based upon a synthesis of the ideas on this theme published into the professional literature, the regulations issued by the national and international accounting regulators, by organisms belonging to the accounting profession.