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Number 4, April 2021 / CECCAR Business Review

Number 4 / April 2021

Quality and Quantity in Accountancy

Quality and Quantity in Accountancy

Horia Cristea

Financial accounting and reporting

Pages: 3-8

Number 4, April 2021

DOI: dx.doi.org/10.37945/cbr.2021.04.01

Statistics: views 145 / PDF DL 546 / PDF views 83

Abstract | PDF (261.17 KB)

Comparative Analysis Regarding the Recognition and Evaluation of Property, Plant and Equipment– IAS 16 vs. OMPF No. 1802/2014

Comparative Analysis Regarding the Recognition and Evaluation of Property, Plant and Equipment– IAS 16 vs. OMPF No. 1802/2014

Mărioara Molociniuc (Hrițcan)

Financial accounting and reporting

Pages: 9-18

Number 4, April 2021

DOI: dx.doi.org/10.37945/cbr.2021.04.02

Statistics: views 488 / PDF DL 1252 / PDF views 288

Abstract | PDF (397.67 KB)

The Elimination of Shareholdings in Subsidiaries, Jointly Controlled Entities and Associates

The Elimination of Shareholdings in Subsidiaries, Jointly Controlled Entities and Associates

Corina-Graziella Bâtcă-Dumitru

Financial accounting and reporting

Pages: 19-27

Number 4, April 2021

DOI: dx.doi.org/10.37945/cbr.2021.04.03

Statistics: views 103 / PDF DL 298 / PDF views 50

Abstract | PDF (338.74 KB)

The Accounting Treatment Regarding Grants in Agriculture from the Perspective of the National Accounting Reference System and the International One

The Accounting Treatment Regarding Grants in Agriculture from the Perspective of the National Accounting Reference System and the International One

Maria Petronela Aron, Monica Laura Zlati

Financial accounting and reporting

Pages: 28-38

Number 4, April 2021

DOI: dx.doi.org/10.37945/cbr.2021.04.04

Statistics: views 154 / PDF DL 355 / PDF views 65

Abstract | PDF (338.07 KB)

Management and Profitability Ratios – The Connection Between the Financial Position and the Performance of the Economic Entities

Management and Profitability Ratios – The Connection Between the Financial Position and the Performance of the Economic Entities

Bogdan Cosmin Gomoi

Finance

Pages: 39-46

Number 4, April 2021

DOI: dx.doi.org/10.37945/cbr.2021.04.05

Statistics: views 311 / PDF DL 723 / PDF views 279

Abstract | PDF (361.87 KB)

Supporting the Non-Profit/Cult Organizations

Supporting the Non-Profit/Cult Organizations

Lucian Cernușca

Taxation

Pages: 47-56

Number 4, April 2021

DOI: dx.doi.org/10.37945/cbr.2021.04.06

Statistics: views 90 / PDF DL 301 / PDF views 32

Abstract | PDF (353.40 KB)

Exemptions from the Payment of the Income Tax

Exemptions from the Payment of the Income Tax

Mirela Păunescu, Adriana Florina Popa, Radu Ciobanu

Taxation

Pages: 57-62

Number 4, April 2021

DOI: dx.doi.org/10.37945/cbr.2021.04.07

Statistics: views 144 / PDF DL 700 / PDF views 64

Abstract | PDF (301.55 KB)

The Impact of Blockchain on the Accounting Profession

The Impact of Blockchain on the Accounting Profession

Elena Alina Olaru (Colbea)

Information management and technology

Pages: 63-72

Number 4, April 2021

DOI: dx.doi.org/10.37945/cbr.2021.04.08

Statistics: views 101 / PDF DL 413 / PDF views 76

Abstract | PDF (339.84 KB)