Reconfigurarea datoriilor: noi paradigme în contabilitate

Abstract

The article examines the implications and methods of managing debts in the context of accounting and taxation. The main objectives include correctly identifying the manner of debt extinguishment, analyzing the legal and juridical aspects involved in their configuration, and evaluating the fiscal impact of debt restructuring. Various debt restructuring methods are discussed, such as debt forgiveness or novation, debt remission, and assignment of claims, emphasizing the importance of an integrated and rigorous approach in debt management to ensure compliance with current accounting and tax regulations. The article proposes a scientific approach to debt management and accounting, highlighting the need for legal adaptability and creativity in the current business environment. Concrete examples and detailed explanations are provided on how to account for debts in various situations, such as novation, assignment of claims, debt assumption, and debt remission. CZU: 657.433(478); JEL: M40, M41; DOI: https://doi.org/10.53486/isca2024.02