ACCOUNTING METHODS OF THE OPERATIONS PERFORMED FOR THE REORGANISATION OF COMPANIES

Deju Mihai

Studies and Scientific Researches. Economics Edition, 2016, issue Special Issue

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.

Keywords: merger; reorganisation; methods; accounting (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:bac:fsecub:16-si-04

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