ERP implementations

consulting

controlling

expertise

liquidation-mergers

payroll-staff

accounting

audit

COMPANIES FUSIONS

Fusion is a legal process, economic and financial which:

• a company loses its legal person status, its assets being taken over by another company (merger by absorption);
• two or more companies give up the quality of legal persons, their property being joyned in the new company (merger by merging).

Operations carried out at mergers of companies are:

• Evaluation of the commercial companies;
• Introducing the results of the evaluation in the accounting;
• Determining the overall value of the companies (input values);
• Determination of the exchange relationship between the unitary value of the shares of companies that merge;
• Calculate the number of shares that are issued by the acquiring company to pay the contribution of fusion;
• Accounting of the merger;
• Preparation of financial statements of the merger and liquidation;

LIQUIDATION OF COMPANIES

“There is no failure, there is only waiting for success”

(John Osborne, English playwright)

The activities undertaken during the liquidation of a company are of juridical and fiscal accounting nature. Referring to the role of accounting services provider in the liquidation process, he will perform the following works:

• Adjusting the tax debt and obtaining the certificates of tax;
• Accounting operations for the company's liquidation;
• Determine the outcome of liquidation;
• Calculation of tax liabilities, resulting from the liquidation of operations;
• Making the company's net asset partition according to statutory decisions, decision of general meeting of shareholders-AGA, the participation rate of the shareholders;
• Preparation of the liquidation financial statements.