Number 12 / December 2023

Exploitation of the Effect of Services Diversification in the Process of Maintaining the Attractivity and Resilience of the Accounting Profession

Exploitation of the Effect of Services Diversification in the Process of Maintaining the Attractivity and Resilience of the Accounting Profession

Robert-Aurelian Șova, Adriana Florina Popa

Financial accounting and reporting

Pages: 2-5

Number 12, December 2023

DOI: dx.doi.org/10.37945/cbr.2023.12.01

Statistics: views 138 / PDF DL 223 / PDF views 62

Abstract | PDF (181.44 KB)

The Relationship Between Tax Pressure and Economic Crime

The Relationship Between Tax Pressure and Economic Crime

Gabriela Anghel (Constantin), Cristina-Elena Poenaru (Florea)

Taxation

Pages: 6-15

Number 12, December 2023

DOI: dx.doi.org/10.37945/cbr.2023.12.02

Statistics: views 97 / PDF DL 314 / PDF views 85

Abstract | PDF (242.67 KB)

Accounting Practices Related to the Banking Industry. Network Settlements

Accounting Practices Related to the Banking Industry. Network Settlements

Aurelia Ștefănescu, Ileana Cosmina Pitulice

Financial accounting and reporting

Pages: 16-25

Number 12, December 2023

DOI: dx.doi.org/10.37945/cbr.2023.12.03

Statistics: views 69 / PDF DL 206 / PDF views 34

Abstract | PDF (200.32 KB)

Accounting and Tax Treatment of Adjustments for Depreciations or Losses of Value

Accounting and Tax Treatment of Adjustments for Depreciations or Losses of Value

Cristina Nicolaescu, Monica Bija

Financial accounting and reporting

Pages: 26-35

Number 12, December 2023

DOI: dx.doi.org/10.37945/cbr.2023.12.04

Statistics: views 390 / PDF DL 453 / PDF views 220

Abstract | PDF (207.82 KB)

Dynamics of the Main Indicators Correlated to the Cycles of Operations at an Entity’s Level

Dynamics of the Main Indicators Correlated to the Cycles of Operations at an Entity’s Level

Bogdan Cosmin Gomoi

Financial and performance management

Pages: 36-44

Number 12, December 2023

DOI: dx.doi.org/10.37945/cbr.2023.12.05

Statistics: views 154 / PDF DL 336 / PDF views 76

Abstract | PDF (218.15 KB)

RO e-Factura National System, an Important Step for the Digital Transformation of the Relationship Between the Entrepreneur and the State

RO e-Factura National System, an Important Step for the Digital Transformation of the Relationship Between the Entrepreneur and the State

Elena Stănciulescu

Taxation

Pages: 45-53

Number 12, December 2023

DOI: dx.doi.org/10.37945/cbr.2023.12.06

Statistics: views 98 / PDF DL 265 / PDF views 57

Abstract | PDF (232.65 KB)

New Regulations Regarding the Taxation of Incomes from Renting Real Estate in 2024

New Regulations Regarding the Taxation of Incomes from Renting Real Estate in 2024

Lucian Cernușca

Taxation

Pages: 54-63

Number 12, December 2023

DOI: dx.doi.org/10.37945/cbr.2023.12.07

Statistics: views 449 / PDF DL 460 / PDF views 146

Abstract | PDF (225.47 KB)

A Micro and Macroeconomic Analysis of the Energy Industry: The Economic Efficiency of Enterprises

A Micro and Macroeconomic Analysis of the Energy Industry: The Economic Efficiency of Enterprises

Pompei Mititean

Financial and performance management

Pages: 64-72

Number 12, December 2023

DOI: dx.doi.org/10.37945/cbr.2023.12.08

Statistics: views 69 / PDF DL 252 / PDF views 53

Abstract | PDF (251.08 KB)


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