Number 9 / September 2021

Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achievement (II)

Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achievement (II)

Claudia Cătălina Ciocan

Financial accounting and reporting

Pages: 3-11

Number 9, September 2021

DOI: dx.doi.org/10.37945/cbr.2021.09.01

Statistics: views 91 / PDF DL 173 / PDF views 57

Abstract | PDF (386.14 KB)

The Financial Analyses of an Entity from the Tourism Field – Between Normality and the COVID-19 Pandemic

The Financial Analyses of an Entity from the Tourism Field – Between Normality and the COVID-19 Pandemic

Bogdan Cosmin Gomoi

Finance

Pages: 12-21

Number 9, September 2021

DOI: dx.doi.org/10.37945/cbr.2021.09.02

Statistics: views 87 / PDF DL 262 / PDF views 54

Abstract | PDF (394.11 KB)

Adjusting the Tax Base of the Value Added Tax

Adjusting the Tax Base of the Value Added Tax

Lucian Cernușca

Taxation

Pages: 22-32

Number 9, September 2021

DOI: dx.doi.org/10.37945/cbr.2021.09.03

Statistics: views 189 / PDF DL 1398 / PDF views 126

Abstract | PDF (408.29 KB)

Tax Inspection

Tax Inspection

Raluca Cristina Andrei

Taxation

Pages: 33-44

Number 9, September 2021

DOI: dx.doi.org/10.37945/cbr.2021.09.04

Statistics: views 94 / PDF DL 1116 / PDF views 48

Abstract | PDF (374.36 KB)

The Impact of Applying AAOIFI in Islamic Banks. Case Study in Iraqi Islamic Banks (I)

The Impact of Applying AAOIFI in Islamic Banks. Case Study in Iraqi Islamic Banks (I)

Dhiaa Al Deen Alazzawi, Ileana Nișulescu-Ashrafzadeh

Financial accounting and reporting

Pages: 45-51

Number 9, September 2021

DOI: dx.doi.org/10.37945/cbr.2021.09.05

Statistics: views 27 / PDF DL 129 / PDF views 5

Abstract | PDF (358.93 KB)

Working Capital Management and Cash Holdings: Evidence from LQ45 Companies in Indonesia

Working Capital Management and Cash Holdings: Evidence from LQ45 Companies in Indonesia

Anggita Langgeng Wijaya, Mayang Resqita Ayu Nadya

Business strategy, risk and corporate governance

Pages: 52-62

Number 9, September 2021

DOI: dx.doi.org/10.37945/cbr.2021.09.06

Statistics: views 36 / PDF DL 122 / PDF views 14

Abstract | PDF (390.37 KB)

Direct Taxation in the European Union Countries (II)

Direct Taxation in the European Union Countries (II)

Maria-Cosmina Pințea

Taxation

Pages: 63-72

Number 9, September 2021

DOI: dx.doi.org/10.37945/cbr.2021.09.07

Statistics: views 82 / PDF DL 162 / PDF views 35

Abstract | PDF (375.76 KB)


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