Aspecte problematice privind contabilitatea operațiunilor de lichidare a entității

Abstract

In an era characterized by economic globalization and constant changes in accounting regulations, this paper examines the problematic aspects encountered in the accounting of liquidation operations of economic entities, with the aim of highlighting the complexity of the process of closing an entity. The research methods employed in this study are primarily documentary analysis of the accounting regulations applicable to the liquidation process. These approaches provide an in-depth understanding of the accounting challenges specific to liquidation, by identifying inconsistencies, contradictions, and gaps within the current regulations. The research findings highlight the key challenges faced in the accounting of liquidation operations, as well as the accounting and fiscal treatments specific to the transactions carried out during this phase. Additionally, the comparative analysis of national and international accounting regulations revealed several discrepancies that may affect the consistency and transparency of financial reporting. The research also emphasized the need for a more harmonized regulatory framework to support the uniform application of accounting standards and reduce the risks of misinterpreting financial data. As a result of this analysis, recommendations have been made for clarifying existing regulations and developing more detailed guidelines for the liquidation process. CZU: 657:005.416(478)