EUROPEAN JOURNAL OF ACCOUNTING, FINANCE & BUSINESS

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ISSN: 2344 - 102X

ISSN-L: 2344 - 102X



 

Article from Volume 9, Number 3, Year 2021

METHOD OF PREPARING THE BALANCE SHEET FOR THE REORGANIZATION OF THE ENTITY BY SEPARATION
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Author(s): Rodica Cusmaunsa, Natalia Curagau
DOI: 104316/EJAFB.2021.9312
Abstract: The reorganization of the entity can be caused by different factors. This is a complicated and time-consuming procedure. This article focuses on the legal, accounting and fiscal aspects of the reorganization of the entity (Limited Liability company) by separation and on the technique of drawing up a distribution balance sheet.
Keywords: Reorganization; Separation Of Entities; Distribution Balance Sheet; Deed Of Transmission
References:
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