FUZIUNEA SOCIETĂŢILOR COMERCIALE. O ABORDAREA JURIDICĂ ŞI CONTABILĂ
THE MERGE OF COMPANIES A JURIDICAL AND ACCOUNTING APPROACH

Summary/Abstract: This paper tries to present the concept and the juridical framework of the operations involved in the merger processes, the main source of the reglementation (the Third Directive of the Council of European Community) and its reflection in literature and practical cases of some countries. Also, this paper tries to reflect the characteristics of the process of harmonization of Romanian laws to the European ones and to present the main steps of a merger process, its effects and some consideration about accounting of merger by acquisition.

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