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  • 标题:DOCTRINAL AND FINANCIAL ACCOUNTING ASPECTS REGARDING INSOLVENT ECONOMIC ENTITIES
  • 本地全文:下载
  • 作者:Dumbravă Partenie Răchişan Paula Ramona Berinde Sorin Romulus Horja Ioana Monica
  • 期刊名称:Annals of the University of Oradea : Economic Science
  • 印刷版ISSN:1222-569X
  • 电子版ISSN:1582-5450
  • 出版年度:2009
  • 卷号:XVIII
  • 期号:03
  • 出版社:University of Oradea
  • 摘要:The restructuring of economic entities is a phenomenon specific to market economy but highly evidenced in the context of the economic-financial crisis, particularly when the effects of the crisis manifest at a global scale. Thus, the phenomenon became significant throughout the World and it did not elude the Romanian economy. In this context we bring to your attention some general aspects of the economic entities‟ insolvency process. Irrespectively to the positive and negative effects of the economic-financial crisis, the insolvency phenomenon is still a major concern for economy specialists and not only.
  • 关键词:restructuring, dissolution, liquidation, principles, accounts
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