THE LIQUIDATION OF FIRMS AND ITS INFLUENCE OVER THE APPLICATION OF ACCOUNTING PRINCIPLES Cover Image

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 Imbrescu
Subject(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.

  • Issue Year: 18/2008
  • Issue No: 1
  • Page Range: 456-469
  • Page Count: 14
  • Language: Romanian