TAX AND ACCOUNTING PROCEDURES IN THE MERGER OF INSURANCE COMPANIES
TAX AND ACCOUNTING PROCEDURES IN THE MERGER OF INSURANCE COMPANIES
Author(s): Cristina Mihaela Nagy, Marina Uher, Bogdan CotleţSubject(s): Economy
Published by: Editura Eurostampa
Keywords: the merger; insurance companies; tax and accounting procedures
Summary/Abstract: The merger project summarizes all of the aspects of the new insurance company, by jointly commissioning the assets, capital and markets, aiming to achieve a new company with a larger client portfolio, with increased financial stability and profits. By presenting the main tax and accounting procedures for the merger of the insurance companies, we are going to highlight the main accounting operations determined by the merger and the tax implications of these operations, in terms of the original companies, but also the newly created insurance company, resulted from the merger.
Journal: Anale. Seria Ştiinţe Economice. Timişoara
- Issue Year: XVII/2011
- Issue No: 17
- Page Range: 550-555
- Page Count: 6
- Language: English