Financial accounting and reporting

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

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

Statistics: views 205 / PDF DL 406 / PDF views 137

Abstract | PDF (8.28 MB)

Financial accounting and reporting

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

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

Statistics: views 115 / PDF DL 430 / PDF views 77

Abstract | PDF (8.27 MB)

Financial accounting and reporting

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

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

Statistics: views 204 / PDF DL 437 / PDF views 174

Abstract | PDF (8.36 MB)

Financial accounting and reporting

Distributing the Financial Year Result by Destination

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

Statistics: views 124 / PDF DL 277 / PDF views 86

Abstract | PDF (8.20 MB)

Taxation

Tax Measures Adopted in the Context of the Coronavirus Crisis

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

Statistics: views 86 / PDF DL 240 / PDF views 42

Abstract | PDF (8.31 MB)

Taxation

The Mechanism for the Taxation of Investment Incomes

The Mechanism for the Taxation of Investment Incomes

Lucian Cernușca

Pages: 53-62

Published online: 30 Jun 2020

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

Statistics: views 94 / PDF DL 326 / PDF views 88

Abstract | PDF (8.21 MB)

Sustainability and non-financial reporting

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

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

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

Pages: 63-72

Published online: 30 Jun 2020

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

Statistics: views 151 / PDF DL 288 / PDF views 75

Abstract | PDF (8.33 MB)


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