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 SM ISO690:2012CUŞMĂUNSĂ, Rodica, CURAGĂU, Natalia. Method of preparing the balance sheet for the reorganization of the entity by separation. In: European Journal of Accounting, Finance and Business, 2021, vol. 17, pp. 1-5. ISSN 2344-102X. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| European Journal of Accounting, Finance and Business | ||||||
| Volumul 17 / 2021 / ISSN 2344-102X /ISSNe 2344-102X | ||||||
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| JEL: M 41 | ||||||
| Pag. 1-5 | ||||||
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The reorganization of the entity can be caused by different factors. This is a complicated and time-consuming procedure. This article focuses on the legal, accounting and fiscal aspects of the reorganization of the entity (Limited Liability company) by separation and on the technique of drawing up a distribution balance sheet. |
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| Cuvinte-cheie reorganization, separation of entities, distribution balance sheet, deed of transmission |
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