LICHIDAREA SOCIETĂŢILOR COMERCIALE ŞI INFLUENŢA ACESTEIA ASUPRA APLICĂRII PRINCIPIILOR CONTABILE
THE LIQUIDATION OF FIRMS AND ITS INFLUENCE OVER THE APPLICATION OF ACCOUNTING PRINCIPLES
Author(s): Carmen Mihaela ImbrescuSubject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: bankruptcy; judicial reorganization; liquidator; accounting principles
Summary/Abstract: This paper tries to present the main differences between voluntarily liquidation and forced or judicial liquidation (bankruptcy) of firms. Also, this paper tries to underline the principles used in the process of liquidation and the influence of the liquidation over the accounting principles.
Journal: Studia Universitatis Vasile Goldiş, Arad - Seria Ştiinţe Economice
- Issue Year: 18/2008
- Issue No: 1
- Page Range: 456-469
- Page Count: 14
- Language: Romanian