
ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 9, Number 3, Year 2021METHOD OF PREPARING THE BALANCE SHEET FOR THE REORGANIZATION OF THE ENTITY BY SEPARATION |  Download | 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: 1. Civil Code Of The Republic Of Moldova No. 1107/06.06.2002. Official Gazette Of The Republic Of Moldova. 2002, No. 82-86, Art. 661 Of 05.01.2018, With The Amendments And Completions Up To Date. Retrieved September 5, 2021, From Https://www.legis.md/cautare/getResults?doc_id=125043&lang=ro
2. Law On Accounting And Financial Reporting No. 287 Of 15.12.2017. Official Gazette Of The Republic Of Moldova. 2018, No. 1-6 / 22 Of 05.01.2018, With The Updates And Completions Up To Date. Retrieved September 3, 2021, From Https://usmf.md/wpcontent/uploads/2013/08/Legea-contabilitatii.pdf.
3. Law On Entrepreneurship And Enterprises No. 845/03.01.1992. Official Gazette Of The Republic Of Moldova. 1994, No. 2, Art. 33/28.02.1994, With The Amendments And Completions Up To Date. Retrieved September 14, 2021, From Https://www.legis.md/cautare/getResults?doc_id=124919&lang=ro
4. National Accounting Standard "Presentation Of Financial Statements", Order Of The Ministry Of Finance No. 93/07.06.19. Official Gazette Of The Republic Of Moldova. 2019, No. 209-216, Art. 1091 Of 28.06.2019. Retrieved September 13, 2021, From Https://www.legis.md/cautare/getResults?doc_id=114952&lang=ro
5. Tostogan, P. (2011). ????????????? ???????????: ???????????, ????????????? ? ????????? ???????, Contabilitate ?i Audit, 11, 15-32. Retrieved September 15, 2021, From Http://contabilitate.md/?mod=article&id=4664
6. Tostogan, P. (2019). ????????????? ????? ????????? - ????????????? ? ????????? ???????, Contabilitate ?i Audit, 6. Retrieved September 3, 2021, From Http://contabilitate.md/?mod=article&id=8319
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