English abstract
The transformation of companies, even if the partners achieve their goals either by expanding the company's activity in its new form or by avoiding liquidation as a result of the loss they have suffered, this can only be achieved if this transformation is properly regulated., Sso, we find that it is notable that the majority of countries have regulated the transformation of companies in their laws, however, each county adopts its own and differed in this regulation which differs from others., In this regard,we find that some of them regulate transformation through general procedures that apply to all types of companies without discrimination, so they require it is essential to seek the approval of all partners and fulfill the formality and conditions of the transformation form and then submit the application to the competent authority with the required documents attached and finally are asked to publish the transformation decision., however we findAlso, the researcher found that some laws differentiated between the conversion/ transformation from a person?s company to a financial company and vice versa, and even prevented the conversion of some forms of companies to certain other forms. However, the transformation -regardless of its procedures-, it has several effects that may have an impact on affect the company, partners and creditors.
