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 280 / PDF DL 411 / PDF views 156

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 279 / PDF DL 391 / PDF views 135

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 550 / PDF DL 523 / PDF views 260

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 169 / PDF DL 330 / PDF views 82

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 203 / PDF DL 892 / PDF views 91

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 93 / PDF DL 346 / PDF views 77

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 134 / PDF DL 281 / PDF views 49

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 64 / PDF DL 250 / PDF views 25

Abstract | PDF (279.72 KB)


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