ACCOUNTING METHODS OF THE OPERATIONS PERFORMED FOR THE REORGANISATION OF COMPANIES

Authors

  • Mihai Deju

DOI:

https://doi.org/10.29358/sceco.v0i0.347

Keywords:

merger, reorganisation, methods, accounting

Abstract

The process of company reorganisation by merger or division operations, which is the object of recent accounting regulations, are of a real interest for the accounting specialists, taking into consideration the elements of newness and the complexity of financial-accounting operations. In this article, we aim to present the particularities of the specific accounting methods of the operations performed for the reorganisation of companies.

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Published

30.06.2016

Issue

Section

Articles

How to Cite

Deju, M. (2016). ACCOUNTING METHODS OF THE OPERATIONS PERFORMED FOR THE REORGANISATION OF COMPANIES. Studies and Scientific Researches. Economics Edition. https://doi.org/10.29358/sceco.v0i0.347