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Insolvency of Companies in Romania

Author

Listed:
  • Iulia Cristina Iuga

    („1st of December 1918” University of Alba Iulia, Romania)

  • Ionela Cornelia Cioca

    („1st of December 1918” University of Alba Iulia, Romania)

  • Teodor Hada

    („1st of December 1918” University of Alba Iulia, Romania)

Abstract

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.

Suggested Citation

  • Iulia Cristina Iuga & Ionela Cornelia Cioca & Teodor Hada, 2023. "Insolvency of Companies in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 718-724, December.
    • Handle: RePEc:ovi:oviste:v:xxiii:y:2023:i:2:p:718-724
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    References listed on IDEAS

    as
    1. Malgorzata Porada-Rochon & Justyna Franc-Dabrowska & Radoslaw Suwala, 2017. "Eliminating the Effects of the Companies Insolvency Risk:A Model Approach," World Journal of Applied Economics, WERI-World Economic Research Institute, vol. 3(1), pages 21-37, June.
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      More about this item

      Keywords

      insolvency; debitors; liquidation balance sheet; payments; reorganization;
      All these keywords.

      JEL classification:

      • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
      • Q40 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Energy - - - General
      • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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