Legal and Accounting Aspects of the Winding-Up Reorganisation

Neculina Chebac () and Carmen Cretu ()
Additional contact information
Neculina Chebac: “DANUBIUS” University of Galati
Carmen Cretu: “DANUBIUS” University of Galati

Acta Universitatis Danubius. OEconomica, 2005, issue 1(1), 55-61

Abstract: Ceasing the existence of any company requires the performing of certain operations meant to put an end to firm activity and breaking off of its legal person status. These operations are directly connected to company’s liquidation procedures. For the company to perform its debt payment operations, it has to convert its possessions into money. Company liquidation, as a step subsequent to its dissolution, is governed by certain principles which outline the legal status of the firm in liquidation.

Keywords: company dissolution; accounting law; patrimony assets (search for similar items in EconPapers)
Date: 2005
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://journals.univ-danubius.ro/index.php/oeconomica/article/viewFile/16/13 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:dug:actaec:y:2005:i:1:p:55-61

Access Statistics for this article

More articles in Acta Universitatis Danubius. OEconomica from Danubius University of Galati Contact information at EDIRC.
Bibliographic data for series maintained by Daniela Robu ().