CONSULTANȚĂ FISCALĂ - Aspecte fiscale și contabile asociate operațiunilor de reorganizare (IV). Transferul de activitate prin divizare – regimul contabil
TAX ADVICE - Fiscal and Accounting Issues Associated with the Reorganization Operations (IV). Transfer of Activity by Division – Accounting Rules
Author(s): Sorin RomanSubject(s): Politics / Political Sciences, Politics, Law, Constitution, Jurisprudence, Public Law, Economic policy, Law on Economics, Fiscal Politics / Budgeting, Commercial Law
Published by: Editura Hamangiu S.R.L.
Keywords: Accounting Reflection; Division Operations; Merger and Liquidation; Methodological Norms; Accounting Law;
Summary/Abstract: The accounting reflection of division operations is regulated by Order no. 897/2015 for the approval of the Methodological Norms regarding the accounting treatment of the main operations of merger, division, dissolution, and liquidation of companies, as well as the withdrawal or exclusion of certain associates from companies, a regulatory act issued under Article 35 paragraph (4) of Accounting Law no. 82/1991.
Journal: Cluj Tax Forum
- Issue Year: VII/2024
- Issue No: 4
- Page Range: 355-356
- Page Count: 2
- Language: Romanian
- Content File-PDF
