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 11 / PDF DL 34 / PDF views 21

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, Daniela Artemisa Calu

Pages: 13-23

Published online: May 2020

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

Statistics: views 5 / PDF DL 16 / PDF views 10

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 14 / PDF DL 18 / PDF views 5

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 12 / PDF DL 12 / PDF views 4

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 9 / PDF DL 15 / PDF views 2

Abstract | PDF (8.31 MB)

Taxation

The Mechanism for the Taxation of Investment Incomes

The Mechanism for the Taxation of Investment Incomes

Lucian Cernuşca

Pages: 53-62

Published online: May 2020

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

Statistics: views 16 / PDF DL 42 / PDF views 25

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 Fărcaş, Ioana Dragu, Ecaterina Monica Moise

Pages: 63-72

Published online: May 2020

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

Statistics: views 8 / PDF DL 17 / PDF views 6

Abstract | PDF (8.33 MB)


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