The presented theme is approached from the perspective of the accentuated extension of the operations concerning the dissolution and liquidation activities, which care allow some accounting and fiscal treatments and some specific insurance measures. We have considered that it is useful to debate the following significant problems: the competences to adopt the decisions concerning the operations of this nature; their realization flow; the managerial implications; the specificity for the inventory and for the evaluation of the tangible and intangible elements. A special attention has also been given to the presentation of the accountancy methodology for the economic and financial operations that the dissolution and the liquidation generate, by realizing the accounting registrations under the form of a case study.

accounting information, own capitals, dissolution liquidation