ASPECTS CONCERNING THE MANAGEMENT OF THE ROMANIAN COMPANIES ENTERED INTO INSOLVANCY
ASPECTS CONCERNING THE MANAGEMENT OF THE ROMANIAN COMPANIES ENTERED INTO INSOLVANCY

Summary/Abstract: The study is divided into five parts, starting with an Introduction presenting the number of Romanian companies entered into insolvency between 2006-2010, the number of years after which the companies enter into insolvency as well as the share of the companies entered into insolvency within the main branches of the economy. In the second part it is rendered the legal framework of the insolvency procedure in Romania. The practical examples regarding the bookkeeping of the insolvency are presented in the third part. The measures for avoiding bankruptcy are concluded in the fourth part of the study. The study closes with the conclusions regarding the main aspects of the Romanian bankruptcy procedure. In terms of scientific research typology used by the authors it refers to descriptive research, explanatory research and applied research. In terms of novelty to the study, they imply the presentation of bankruptcy practice both in terms of accounting records, and the measures to avoid bankruptcy.

• Details
• Contents