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Accounting Methods Of The Operations Performed For The Reorganisation Of Companies

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Listed:
  • Deju Mihai

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.

Suggested Citation

  • Deju Mihai, 2016. "Accounting Methods Of The Operations Performed For The Reorganisation Of Companies," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue Special I.
    • Handle: RePEc:bac:fsecub:16-si-04
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    More about this item

    Keywords

    merger; reorganisation; methods; accounting;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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