ACCOUNTING IMPLICATIONS OF STRATEGIES FOR REORGANIZING THE ENTERPRISES

The present work analyses the concept of strategies for reorganizing the enterprises. The reorganisation strategies are those strategies of multiple direction changes for a company, of reconfiguration of a company and of its activity in order to pass over a difficult situation and to improve its performances, for finally insure the survival of the company. Treating the reorganisation strategies is not done only from a managerial and juridical point of view. More and more often we discuss about creating some provisions for restructuring.