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 Jul 2020

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

Statistics: views 191 / PDF DL 361 / PDF views 131

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 Jul 2020

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

Statistics: views 110 / PDF DL 390 / PDF views 74

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 Jul 2020

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

Statistics: views 191 / PDF DL 370 / PDF views 148

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 Jul 2020

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

Statistics: views 122 / PDF DL 231 / PDF views 79

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 Jul 2020

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

Statistics: views 84 / PDF DL 201 / PDF views 41

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 Jul 2020

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

Statistics: views 88 / PDF DL 291 / PDF views 86

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 Jul 2020

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

Statistics: views 142 / PDF DL 245 / PDF views 68

Abstract | PDF (8.33 MB)


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