Number 1 / January 2022

The Expert Accountant’s Ethics in the Context of the Mission of Reviewing the Accounting, Drawing Up and Certifying the Annual Financial Statements

The Expert Accountant’s Ethics in the Context of the Mission of Reviewing the Accounting, Drawing Up and Certifying the Annual Financial Statements

Ludovica Breban

Financial accounting and reporting

Pages: 3-8

Number 1, January 2022

DOI: dx.doi.org/10.37945/cbr.2022.01.01

Statistics: views 223 / PDF DL 222 / PDF views 130

Abstract | PDF (222.39 KB)

The General Budget and the Provisional Financial Statements

The General Budget and the Provisional Financial Statements

Corina-Graziella Bâtcă-Dumitru, Daniela-Nicoleta Sahlian, Cleopatra Șendroiu

Financial and performance management

Pages: 9-16

Number 1, January 2022

DOI: dx.doi.org/10.37945/cbr.2022.01.02

Statistics: views 220 / PDF DL 188 / PDF views 107

Abstract | PDF (233.90 KB)

Study Regarding the Application of Cost Calculation Proceedings in the Production Activity

Study Regarding the Application of Cost Calculation Proceedings in the Production Activity

Bogdan Cosmin Gomoi

Management accounting

Pages: 17-25

Number 1, January 2022

DOI: dx.doi.org/10.37945/cbr.2022.01.03

Statistics: views 379 / PDF DL 266 / PDF views 181

Abstract | PDF (228.44 KB)

The Single Statement Corresponding to the Year 2022

The Single Statement Corresponding to the Year 2022

Lucian Cernușca

Taxation

Pages: 25-36

Number 1, January 2022

DOI: dx.doi.org/10.37945/cbr.2022.01.04

Statistics: views 158 / PDF DL 183 / PDF views 81

Abstract | PDF (277.42 KB)

Taxation of the Natural Persons’ Incomes Based on Income Rules

Taxation of the Natural Persons’ Incomes Based on Income Rules

Delia David, Luminița Păiușan, Ștefania Amalia Jimon

Taxation

Pages: 37-43

Number 1, January 2022

DOI: dx.doi.org/10.37945/cbr.2022.01.05

Statistics: views 186 / PDF DL 720 / PDF views 84

Abstract | PDF (223.18 KB)

Considerations on the Improvement of Ethical Decision Making in the Accounting Profession

Considerations on the Improvement of Ethical Decision Making in the Accounting Profession

Alina Beattrice Vladu, Dan Dacian Cuzdriorean

Financial accounting and reporting

Pages: 44-52

Number 1, January 2022

DOI: dx.doi.org/10.37945/cbr.2022.01.06

Statistics: views 69 / PDF DL 144 / PDF views 57

Abstract | PDF (244.76 KB)

Joint Venture and Value Added Tax Regime. Common Law Rules versus Tax Law Rules

Joint Venture and Value Added Tax Regime. Common Law Rules versus Tax Law Rules

Doru Pleșea

Taxation

Pages: 53-60

Number 1, January 2022

DOI: dx.doi.org/10.37945/cbr.2022.01.07

Statistics: views 95 / PDF DL 116 / PDF views 39

Abstract | PDF (240.23 KB)

Financial Liquidity of Indonesian Manufacturing Companies before and during the COVID-19 Pandemic

Financial Liquidity of Indonesian Manufacturing Companies before and during the COVID-19 Pandemic

Linda Puspita Sari, Anggita Langgeng Wijaya

Finance

Pages: 61-72

Number 1, January 2022

DOI: dx.doi.org/10.37945/cbr.2022.01.08

Statistics: views 45 / PDF DL 89 / PDF views 16

Abstract | PDF (279.72 KB)


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