Management accounting

Organising the Accounting Activity within Entities in the Production Field (II)

Organising the Accounting Activity within Entities in the Production Field (II)

Dorel Mateș, Veronica Grosu, Aura Domil, Svetlana Mihăilă, Marian Socoliuc, Oana Bogdan, Dana Pordea

Pages: 3-11

Published online: March 2020

DOI: dx.doi.org/10.37945/cbr.2020.03.01

Statistics: views 201 / PDF DL 165 / PDF views 67

Abstract | PDF (8.05 MB)

Financial accounting and reporting

Considerations Regarding the Accounting Treatment Applied to Investment Properties (II)

Considerations Regarding the Accounting Treatment Applied to Investment Properties (II)

Lucian-Dorel Ilincuță

Pages: 12-23

Published online: March 2020

DOI: dx.doi.org/10.37945/cbr.2020.03.02

Statistics: views 96 / PDF DL 105 / PDF views 22

Abstract | PDF (8.02 MB)

Financial accounting and reporting

Allowances and Valuation Allowances – Essential Elements for the Presentation of the Fair View of the Financial Statements

Allowances and Valuation Allowances – Essential Elements for the Presentation of the Fair View of the Financial Statements

Elena Stănciulescu

Pages: 24-34

Published online: March 2020

DOI: dx.doi.org/10.37945/cbr.2020.03.03

Statistics: views 59 / PDF DL 167 / PDF views 85

Abstract | PDF (8.14 MB)

Internal control, audit and assurance

Internal Audit (I)

Internal Audit (I)

Mirela Păunescu

Pages: 35-42

Published online: March 2020

DOI: dx.doi.org/10.37945/cbr.2020.03.04

Statistics: views 57 / PDF DL 172 / PDF views 85

Abstract | PDF (8.04 MB)

Taxation

The Single Return for the Year 2020

The Single Return for the Year 2020

Lucian Cernușca

Pages: 43-53

Published online: March 2020

DOI: dx.doi.org/10.37945/cbr.2020.03.05

Statistics: views 230 / PDF DL 147 / PDF views 68

Abstract | PDF (8.04 MB)

Taxation

The Taxation Mechanism for Revenues Obtained from Intellectual Property Rights

The Taxation Mechanism for Revenues Obtained from Intellectual Property Rights

Bogdan Cosmin Gomoi

Pages: 54-64

Published online: March 2020

DOI: dx.doi.org/10.37945/cbr.2020.03.06

Statistics: views 49 / PDF DL 119 / PDF views 53

Abstract | PDF (8.03 MB)

Information management and technology

Challenges of the Digital Era Development in Relation to Tax Systems. Taxing the Digital Economy

Challenges of the Digital Era Development in Relation to Tax Systems. Taxing the Digital Economy

Robert-Aurelian Șova, Adriana Florina Popa

Pages: 65-70

Published online: March 2020

DOI: dx.doi.org/10.37945/cbr.2020.03.07

Statistics: views 42 / PDF DL 109 / PDF views 31

Abstract | PDF (8.04 MB)

Financial accounting and reporting

Analyzed Legislation

Analyzed Legislation

Pages: 71-72

Published online: March 2020

DOI: dx.doi.org/10.37945/cbr.2020.03.08

Statistics: views 33 / PDF DL 32 / PDF views 16

Abstract | PDF (7.99 MB)


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