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 124 / PDF DL 80 / PDF views 36

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 66 / PDF DL 56 / PDF views 16

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 33 / PDF DL 92 / PDF views 53

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 34 / PDF DL 85 / PDF views 46

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 158 / PDF DL 87 / PDF views 49

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 22 / PDF DL 56 / PDF views 30

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 23 / PDF DL 51 / PDF views 19

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 23 / PDF DL 18 / PDF views 10

Abstract | PDF (7.99 MB)


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