ACCOUNTING METHODS OF THE OPERATIONS PERFORMED FOR THE REORGANISATION OF COMPANIES
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 articl...
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doaj-8b4efda0d5c84464b5999d4069009c4b2020-11-24T22:05:11ZengUniversity of BacăuStudies and Scientific Researches: Economics Edition2066-561X2344-13212016-06-010010.29358/sceco.v0i0.347323ACCOUNTING METHODS OF THE OPERATIONS PERFORMED FOR THE REORGANISATION OF COMPANIESMihai DejuThe 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.http://sceco.ub.ro/index.php/SCECO/article/view/347mergerreorganisationmethodsaccounting |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Mihai Deju |
spellingShingle |
Mihai Deju ACCOUNTING METHODS OF THE OPERATIONS PERFORMED FOR THE REORGANISATION OF COMPANIES Studies and Scientific Researches: Economics Edition merger reorganisation methods accounting |
author_facet |
Mihai Deju |
author_sort |
Mihai Deju |
title |
ACCOUNTING METHODS OF THE OPERATIONS PERFORMED FOR THE REORGANISATION OF COMPANIES |
title_short |
ACCOUNTING METHODS OF THE OPERATIONS PERFORMED FOR THE REORGANISATION OF COMPANIES |
title_full |
ACCOUNTING METHODS OF THE OPERATIONS PERFORMED FOR THE REORGANISATION OF COMPANIES |
title_fullStr |
ACCOUNTING METHODS OF THE OPERATIONS PERFORMED FOR THE REORGANISATION OF COMPANIES |
title_full_unstemmed |
ACCOUNTING METHODS OF THE OPERATIONS PERFORMED FOR THE REORGANISATION OF COMPANIES |
title_sort |
accounting methods of the operations performed for the reorganisation of companies |
publisher |
University of Bacău |
series |
Studies and Scientific Researches: Economics Edition |
issn |
2066-561X 2344-1321 |
publishDate |
2016-06-01 |
description |
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. |
topic |
merger reorganisation methods accounting |
url |
http://sceco.ub.ro/index.php/SCECO/article/view/347 |
work_keys_str_mv |
AT mihaideju accountingmethodsoftheoperationsperformedforthereorganisationofcompanies |
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1725826974087118848 |