Theoretical And Methodological Approaches To Understanding The Concept Of Reorganization

Abstract

The article investigates theoretical approaches to understanding the institution of reorganization, resulting from the ability to distinguish the reorganization of liquidation as a form of termination of a legal entity, on the one side, and the establishment as a form of forming a legal entity, on the other side. Outlined a number of features that are inherent in the reorganization, which together define the term «reorganization» as a legal phenomenon.