Case studies
Reorganizarea SA vs surplusul de reevaluare
SA se reorganizează prin transmiterea a 70% din capitalul statutar către SRL. Pentru mijloacele fixe este format un surplus de reevaluare. Cum decontăm acest surplus? În conformitate cu prevederile art. 204 alin. (1) din Codul Civil, persoana juridică se reorganizează prin fuziune (contopire şi absorbţie), dezmembrare (divizare şi separare) sau transformare. Hotărârea de reorganizare se ia de fiecare persoană juridică în parte, în condiţiile stabilite pentru modificarea...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
11 December /2023 08:02
Domeniu:
Contabilitate
Tags:
societate pe acţiuni | reorganizarea instituţiilor
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