Insolvency of Companies in Romania

Iulia Iuga, Ionela Cornelia Cioca () and Teodor Hada ()
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Ionela Cornelia Cioca: „1st of December 1918” University of Alba Iulia, Romania
Teodor Hada: „1st of December 1918” University of Alba Iulia, Romania

Ovidius University Annals, Economic Sciences Series, 2023, vol. XXIII, issue 2, 718-724

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)
JEL-codes: M41 Q40 Q56 (search for similar items in EconPapers)
Date: 2023
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