Merger Strategies of Economic Entities: Fiscal and Accounting Consequences

Baba Camelia Mirela ()
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Baba Camelia Mirela: “Transilvania” University of Brasov Faculty of Economic Sciences and Business Administration

Ovidius University Annals, Economic Sciences Series, 2012, vol. XII, issue 2, 987-992

Abstract: This paper addresses the issue of economic entities’ mergers, in legally terms, and especially in terms of accounting and taxation. With the help of the analysis of twenty merger projects, initiated during the year 2012, there were identified and highlighted features of this reorganization strategy in the economic activity in Romania.

Keywords: merger; taxation; accountancy; strategy (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xii:y:2012:i:2:p:987-992

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