INSOLVENCY OF COMPANIES IN ROMANIA – LEGAL, ACCOUNTING AND TAX ASPECTS

Andreea Paula Dumitru ()
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Andreea Paula Dumitru: Senior Lecturer Ph.D. Faculty of Economics and Business Administration, Nicolae Titulescu University, Bucharest, Calea Văcărești nr.185, Sector 4, Bucharest, ROMANIA

Global Economic Observer, 2025, vol. 13, issue 2, 80-86

Abstract: The purpose of the paper is to analyze the main aspects regarding the insolvency of companies in Romania. The main objectives considered were the theoretical presentation of the concept of insolvency, the principles of insolvency, legislative regulations, the report of the judicial liquidator. In the case study presented for the company X SRL, we presented some accounting records, the statement of payments and receipts, as well as information related to the liquidation balance sheet.

Keywords: insolvency; debitors; liquidation balance sheet; payments; reorganization (search for similar items in EconPapers)
Date: 2025-12
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Persistent link: https://EconPapers.repec.org/RePEc:ntu:ntugeo:vol13-iss2-80-86

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