Associate Professor Delia DAVID, PhD - "Vasile Goldiș" Western University of Arad

The Accounting and Fiscal Treatment of Mining Royalties in the Case of Entities that Carry Out Exploitation Activities of Geothermal Waters

The Accounting and Fiscal Treatment of Mining Royalties in the Case of Entities that Carry Out Exploitation Activities of Geothermal Waters

Delia David, Ștefania Amalia Nicoară, Luminița Păiușan

Financial accounting and reporting

Pages: 21-28

Number 2, February 2023

DOI: dx.doi.org/10.37945/cbr.2023.02.03

Statistics: views 33 / PDF DL 35 / PDF views 12

Abstract | PDF (200.75 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 181 / PDF DL 695 / PDF views 83

Abstract | PDF (223.18 KB)

Study Regarding the Impact of the COVID-19 Pandemic on Firms in Arad County

Study Regarding the Impact of the COVID-19 Pandemic on Firms in Arad County

Delia David, Lucian Cernușca

Business strategy, risk and corporate governance

Pages: 3-11

Number 12, December 2020

DOI: dx.doi.org/10.37945/cbr.2020.12.01

Statistics: views 99 / PDF DL 212 / PDF views 54

Abstract | PDF (8.84 MB)

Financial-Accounting Approaches Regarding the Decision of Financing the Economic Entities During the COVID-19 Pandemic

Financial-Accounting Approaches Regarding the Decision of Financing the Economic Entities During the COVID-19 Pandemic

Delia David, Semida Ducă

Finance

Pages: 9-19

Number 10, October 2020

DOI: dx.doi.org/10.37945/cbr.2020.10.02

Statistics: views 157 / PDF DL 884 / PDF views 98

Abstract | PDF (8.60 MB)

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 208 / PDF DL 461 / PDF views 140

Abstract | PDF (8.45 MB)

A Study Concerning the Application of the Activity-Based Costing Method for Entities Operating in the Building Sector

A Study Concerning the Application of the Activity-Based Costing Method for Entities Operating in the Building Sector

Delia David, Daniela Pordea, Luminița Păiușan

Management accounting

Pages: 30-37

Number 6, June 2020

DOI: dx.doi.org/10.37945/cbr.2020.06.04

Statistics: views 278 / PDF DL 455 / PDF views 160

Abstract | PDF (8.46 MB)


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