LIQUIDATION OF COMPANIES: ACCOUNTING, LEGAL AND FISCAL IMPLICATIONS IN THE CURRENT CONTEXT

This article analyzes the corporate liquidation process in Romania, highlighting its legal, fiscal, and accounting dimensions. Triggered by rising insolvency rates following financial crises and economic instability, liquidation in Romania is governed by Law no. 31/1990 and Law no. 85/2014, aligned...

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Bibliographic Details
Main Authors: Kinga-Erzsébet FÜLÖP, Árpád-Zoltán FÜLÖP
Format: Article
Language:English
Published: University of Oradea Publishing House 2025-07-01
Series:Oradea Journal of Business and Economics
Subjects:
Online Access:https://anale.steconomiceuoradea.ro/en/wp-content/uploads/2025/07/Kinga-Erzsebet-FULOP-Arpad-Zoltan-FULOP.pdf
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