Operațiunile de dizolvare și lichidare – implicații contabile și fiscale. Studiu de caz
Dissolution and liquidation operations - implications accounting and tax. Case Study

Summary/Abstract: The article briefly describes the stages of the dissolution process by voluntary liquidation, from an accounting point of view as well as the fiscal consequences, to give an overview of the process. To achieve this, an example will be presented to highlight the accounting bookings and their analysis from a fiscal point of view.

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