INFORMAŢIA CONTABILĂ ÎN CAZUL REORGANIZĂRII JUDICIARE
Account information in the case of judicial reorganization
Author(s): Carmen Mihaela ImbrescuSubject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: judicial reorganization; fixed assets held for sale; provision for restructuring; real estate investment; real estate property.
Summary/Abstract: This paper tries to analyze, on the one hand, the accounting of judicial reorganization by activity without continuation of sale assets and on the other hand, some problems of judicial reorganization with discontinuity in sale of assets and activities, according to the International Financial Reporting Standards.
Journal: Studia Universitatis Vasile Goldiş, Arad - Seria Ştiinţe Economice
- Issue Year: 19/2009
- Issue No: 1
- Page Range: 502-514
- Page Count: 13
- Language: Romanian
