Number 7 / July 2020

The Perception of Professional Accountants Regarding the Future of the Accounting Profession in the Digital Era

The Perception of Professional Accountants Regarding the Future of the Accounting Profession in the Digital Era

Delia David, Lucian Cernușca

Information management and technology

Pages: 3-10

Number 7, July 2020

DOI: dx.doi.org/10.37945/cbr.2020.07.01

Statistics: views 222 / PDF DL 518 / PDF views 169

Abstract | PDF (8.45 MB)

Opinions Regarding the Impact of the COVID-19 Pandemic over the Financial Reporting

Opinions Regarding the Impact of the COVID-19 Pandemic over the Financial Reporting

Ovidiu-Constantin Bunget, Alin-Constantin Dumitrescu, Cristian Lungu, Andrei-Marius Olariu

Financial accounting and reporting

Pages: 11-18

Number 7, July 2020

DOI: dx.doi.org/10.37945/cbr.2020.07.02

Statistics: views 303 / PDF DL 1042 / PDF views 201

Abstract | PDF (8.43 MB)

Accounting for Events and Transactions Regarding Equity

Accounting for Events and Transactions Regarding Equity

Corina-Graziella Bâtcă-Dumitru

Financial accounting and reporting

Pages: 19-29

Number 7, July 2020

DOI: dx.doi.org/10.37945/cbr.2020.07.03

Statistics: views 368 / PDF DL 447 / PDF views 195

Abstract | PDF (8.44 MB)

Estimating in Accounting

Estimating in Accounting

Bogdan Cosmin Gomoi

Financial accounting and reporting

Pages: 30-38

Number 7, July 2020

DOI: dx.doi.org/10.37945/cbr.2020.07.04

Statistics: views 431 / PDF DL 355 / PDF views 187

Abstract | PDF (8.53 MB)

Evaluation Indicators for Investment Projects (I)

Evaluation Indicators for Investment Projects (I)

Elena Valentina Țilică, Radu Ciobanu

Finance

Pages: 39-47

Number 7, July 2020

DOI: dx.doi.org/10.37945/cbr.2020.07.05

Statistics: views 255 / PDF DL 369 / PDF views 94

Abstract | PDF (8.44 MB)

Taxation Mechanism for Revenues from Independent Activities Based on the Income Tax Bracket System

Taxation Mechanism for Revenues from Independent Activities Based on the Income Tax Bracket System

Lucian Cernușca

Taxation

Pages: 48-55

Number 7, July 2020

DOI: dx.doi.org/10.37945/cbr.2020.07.06

Statistics: views 145 / PDF DL 290 / PDF views 45

Abstract | PDF (8.41 MB)

Case Studies Regarding Accounting Expertise in Commercial Conflicts

Case Studies Regarding Accounting Expertise in Commercial Conflicts

Sergiu-Bogdan Constantin

Forensic and investigative accounting

Pages: 56-63

Number 7, July 2020

DOI: dx.doi.org/10.37945/cbr.2020.07.07

Statistics: views 675 / PDF DL 729 / PDF views 395

Abstract | PDF (8.43 MB)

A Literature Review on the Auditor’s Independence Between Threats and Safeguards

A Literature Review on the Auditor’s Independence Between Threats and Safeguards

Andreea Claudia Crucean

Internal control, audit and assurance

Pages: 64-72

Number 7, July 2020

DOI: dx.doi.org/10.37945/cbr.2020.07.08

Statistics: views 141 / PDF DL 501 / PDF views 103

Abstract | PDF (8.39 MB)


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