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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Main Author: Mihai Deju
Format: Article
Language:English
Published: University of Bacău 2016-06-01
Series:Studies and Scientific Researches: Economics Edition
Subjects:
Online Access:http://sceco.ub.ro/index.php/SCECO/article/view/347
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spelling 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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