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INSOLVENCY OF COMPANIES IN ROMANIA – LEGAL, ACCOUNTING AND TAX ASPECTS
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INSOLVENCY OF COMPANIES IN ROMANIA – LEGAL, ACCOUNTING AND TAX ASPECTS
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Journal Article
INSOLVENCY OF COMPANIES IN ROMANIA – LEGAL, ACCOUNTING AND TAX ASPECTS
2025
Overview
The purpose of the paper is to analyze the main aspects regarding the insolvency of companies in Romania. The main objectives considered were the theoretical presentation of the concept of insolvency, the principles of insolvency, legislative regulations, the report of the judicial liquidator. In the case study presented for the company X SRL, we presented some accounting records, the statement of payments and receipts, as well as information related to the liquidation balance sheet.
Publisher
Nicolae Titulescu University Editorial House,Nicolae Titulescu University
Subject
