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: May 2020

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

Statistics: views 79 / PDF DL 132 / PDF views 47

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: May 2020

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

Statistics: views 30 / PDF DL 117 / PDF views 20

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: May 2020

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

Statistics: views 87 / PDF DL 99 / PDF views 28

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: May 2020

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

Statistics: views 52 / PDF DL 63 / PDF views 19

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: May 2020

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

Statistics: views 39 / PDF DL 61 / PDF views 11

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: May 2020

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

Statistics: views 47 / PDF DL 121 / PDF views 50

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: May 2020

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

Statistics: views 22 / PDF DL 48 / PDF views 14

Abstract | PDF (8.33 MB)


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