Financial accounting and reporting

Optimizing the Payroll Costs in the Circumstances of the COVID-19 Crisis

Optimizing the Payroll Costs in the Circumstances of the COVID-19 Crisis

Mirela Păunescu

Pages: 3-12

Published online: 31 Jul 2020

DOI: dx.doi.org/10.37945/cbr.2020.06.01

Statistics: views 83 / PDF DL 491 / PDF views 76

Abstract | PDF (8.38 MB)

Sustainability and nonfinancial reporting

Non-Financial Reporting and Reporting for Management in the Circumstances of the Coronavirus Crisis

Non-Financial Reporting and Reporting for Management in the Circumstances of the Coronavirus Crisis

Daniela Artemisa Calu, Mirela Nichita

Pages: 13-20

Published online: 31 Jul 2020

DOI: dx.doi.org/10.37945/cbr.2020.06.02

Statistics: views 297 / PDF DL 568 / PDF views 149

Abstract | PDF (8.38 MB)

Financial accounting and reporting

Accounting and Fiscal Approaches Concerning the Motor Vehicles which Are Not Exclusively Used for the Purpose of Economic Activities

Accounting and Fiscal Approaches Concerning the Motor Vehicles which Are Not Exclusively Used for the Purpose of Economic Activities

Bogdan Cosmin Gomoi

Pages: 21-29

Published online: 31 Jul 2020

DOI: dx.doi.org/10.37945/cbr.2020.06.03

Statistics: views 170 / PDF DL 613 / PDF views 141

Abstract | PDF (8.29 MB)

Management accounting

A Study Concerning the Application of the Activity-Based Costing Method for Entities Operating in the Building Sector

A Study Concerning the Application of the Activity-Based Costing Method for Entities Operating in the Building Sector

Delia David, Daniela Pordea, Luminița Păiușan

Pages: 30-37

Published online: 31 Jul 2020

DOI: dx.doi.org/10.37945/cbr.2020.06.04

Statistics: views 356 / PDF DL 740 / PDF views 215

Abstract | PDF (8.46 MB)

Finance

The Time Value of Money

The Time Value of Money

Elena Valentina Țilică, Radu Ciobanu

Pages: 38-42

Published online: 31 Jul 2020

DOI: dx.doi.org/10.37945/cbr.2020.06.05

Statistics: views 255 / PDF DL 1893 / PDF views 841

Abstract | PDF (8.33 MB)

Finance

Mutual Companies – A Viable Financing Solution in Times of Crisis

Mutual Companies – A Viable Financing Solution in Times of Crisis

Elena Stănciulescu

Pages: 43-53

Published online: 31 Jul 2020

DOI: dx.doi.org/10.37945/cbr.2020.06.06

Statistics: views 49 / PDF DL 424 / PDF views 24

Abstract | PDF (8.33 MB)

Taxation

The Taxation Mechanism for Income Obtained from Foreign Currency Rental Contracts

The Taxation Mechanism for Income Obtained from Foreign Currency Rental Contracts

Lucian Cernușca

Pages: 54-62

Published online: 31 Jul 2020

DOI: dx.doi.org/10.37945/cbr.2020.06.07

Statistics: views 70 / PDF DL 420 / PDF views 44

Abstract | PDF (8.31 MB)

Sustainability and nonfinancial reporting

The Road to Transposing the Non-Financial Reporting EU Directive within the Romanian Context – The 2013-2020 Period

The Road to Transposing the Non-Financial Reporting EU Directive within the Romanian Context – The 2013-2020 Period

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

Pages: 63-72

Published online: 31 Jul 2020

DOI: dx.doi.org/10.37945/cbr.2020.06.08

Statistics: views 266 / PDF DL 609 / PDF views 162

Abstract | PDF (8.33 MB)


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