THE ACCOUNTING OF ASSET LIQUIDATION IN DISSOLVING COMPANIES

Bogdan Marza, Raluca Sava and Adrian Moroşan

Revista Economica, 2009, vol. 47, issue 4-5, 135-143

Abstract: As complex socio-economic systems, companies are not characterized by stability but rather by change and transformation- being subject to the universal law of impermanence according to which everything that is the outcome of a combination of elements must necessarily dissolve when different causes from those leading to the emergence of the combination occur. Consequently, in their quality as nonmechanical socio-economic systems they are born, live, grow and die, going equally through evolutions and involutions that are closely linked to some forces that interact and condition each other.

Keywords: asset liquidation; dissolving companies; accounting (search for similar items in EconPapers)
Date: 2009
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