{"title":"ACCOUNTING METHODS OF THE OPERATIONS PERFORMED FOR THE REORGANISATION OF COMPANIES","authors":"Deju Mihai","doi":"10.29358/SCECO.V0I0.347","DOIUrl":null,"url":null,"abstract":"The process of company reorganisation by merger or division operations, which is the object of recent accounting regulations, are of a real interest for the accounting specialists, taking into consideration the elements of newness and the complexity of financial-accounting operations. In this article, we aim to present the particularities of the specific accounting methods of the operations performed for the reorganisation of companies.","PeriodicalId":30520,"journal":{"name":"Studies and Scientific Researches Economics Edition","volume":"1 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2016-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Studies and Scientific Researches Economics Edition","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.29358/SCECO.V0I0.347","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
The process of company reorganisation by merger or division operations, which is the object of recent accounting regulations, are of a real interest for the accounting specialists, taking into consideration the elements of newness and the complexity of financial-accounting operations. In this article, we aim to present the particularities of the specific accounting methods of the operations performed for the reorganisation of companies.
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