METHOD OF PREPARING THE BALANCE SHEET FOR THE REORGANIZATION OF THE ENTITY BY SEPARATION

Rodica CUÅžMÄ‚UNSÄ‚ and Natalia Curagä‚u ()
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Rodica CUÅžMÄ‚UNSÄ‚: Academy of Economic Studies of Moldova
Natalia Curagä‚u: Academy of Economic Studies of Moldova

European Journal of Accounting, Finance & Business, 2021, vol. 17, issue 27, 104-109

Abstract: The reorganization of the entity can be caused by different factors. This is a complicated and time-consuming procedure. This article focuses on the legal, accounting and fiscal aspects of the reorganization of the entity (Limited Liability company) by separation and on the technique of drawing up a distribution balance sheet.

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:scm:ejafbu:v:17:y:2021:i:27:p:104-109

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