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 233 / PDF DL 474 / PDF views 160

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 146 / PDF DL 498 / PDF views 100

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 246 / PDF DL 554 / PDF views 273

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 147 / PDF DL 357 / PDF views 109

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 95 / PDF DL 334 / 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 111 / PDF DL 415 / PDF views 99

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 180 / PDF DL 375 / PDF views 86

Abstract | PDF (8.33 MB)


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