Financial accounting and reporting

Financial Reporting According to National Accounting Regulations, in the Context of the Coronavirus Crisis

Corina-Graziella Bâtcă-Dumitru, Alina-Mihaela Irimescu

Pages: 3-12

Published online: 30 Jun 2020

DOI: dx.doi.org/10.37945/cbr.2020.05.01

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Abstract | PDF (8.28 MB)

Financial accounting and reporting

Financial Reporting for Entities Applying IFRS, in the Context of the Coronavirus Crisis

Mirela Nichita, Mirela Păunescu, Daniela Artemisa Calu

Pages: 13-23

Published online: 30 Jun 2020

DOI: dx.doi.org/10.37945/cbr.2020.05.02

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Abstract | PDF (8.27 MB)

Financial accounting and reporting

The Tax and Accounting Treatments Regarding the Revaluation of Buildings and Lands

Bogdan Cosmin Gomoi

Pages: 24-34

Published online: 30 Jun 2020

DOI: dx.doi.org/10.37945/cbr.2020.05.03

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Abstract | PDF (8.36 MB)

Financial accounting and reporting

Distributing the Financial Year Result by Destination

Elena Stănciulescu

Pages: 35-43

Published online: 30 Jun 2020

DOI: dx.doi.org/10.37945/cbr.2020.05.04

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Abstract | PDF (8.20 MB)

Taxation

Tax Measures Adopted in the Context of the Coronavirus Crisis

Adriana Florina Popa, Radu Ciobanu

Pages: 44-52

Published online: 30 Jun 2020

DOI: dx.doi.org/10.37945/cbr.2020.05.05

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Abstract | PDF (8.31 MB)

Taxation

The Mechanism for the Taxation of Investment Incomes

Lucian Cernuşca

Pages: 53-62

Published online: 30 Jun 2020

DOI: dx.doi.org/10.37945/cbr.2020.05.06

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Abstract | PDF (8.21 MB)

Sustainability and nonfinancial reporting

Non-Financial Reporting in Romania in the pre-Directive 2014/95/EU Period (1990-2013)

Adriana Tiron-Tudor, Teodora Viorica Fărcaş, Ioana Dragu, Ecaterina Monica Moise

Pages: 63-72

Published online: 30 Jun 2020

DOI: dx.doi.org/10.37945/cbr.2020.05.07

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Abstract | PDF (8.33 MB)