文章基本信息

标题：Legal and Accounting Aspects of the Winding-Up Reorganisation
本地全文：下载
作者：Neculina Chebac, Carmen Cretu
期刊名称：Acta Universitatis Danubius. Oeconomica
印刷版ISSN：2065-0175
电子版ISSN：2067-340X
出版年度：2005
卷号：1
期号：01
出版社：Danubius University
摘要：Ceasing the existence of any company requires the performing of certain operations meant to put an end to firm activity and breaking off of its legal person status. These operations are directly connected to company’s liquidation procedures. For the company to perform its debt payment operations, it has to convert its possessions into money. Company liquidation, as a step subsequent to its dissolution, is governed by certain principles which outline the legal status of the firm in liquidation.
关键词：company dissolution, accounting law, patrimony assets