Information management and technology

The Perception of Professional Accountants Regarding the Future of the Accounting Profession in the Digital Era

The Perception of Professional Accountants Regarding the Future of the Accounting Profession in the Digital Era

Delia David, Lucian Cernușca

Pages: 3-10

Published online: 31 Aug 2020

DOI: dx.doi.org/10.37945/cbr.2020.07.01

Statistics: views 322 / PDF DL 800 / PDF views 233

Abstract | PDF (8.45 MB)

Financial accounting and reporting

Opinions Regarding the Impact of the COVID-19 Pandemic over the Financial Reporting

Opinions Regarding the Impact of the COVID-19 Pandemic over the Financial Reporting

Ovidiu-Constantin Bunget, Alin-Constantin Dumitrescu, Cristian Lungu, Andrei-Marius Olariu

Pages: 11-18

Published online: 31 Aug 2020

DOI: dx.doi.org/10.37945/cbr.2020.07.02

Statistics: views 383 / PDF DL 1262 / PDF views 217

Abstract | PDF (8.43 MB)

Financial accounting and reporting

Accounting for Events and Transactions Regarding Equity

Accounting for Events and Transactions Regarding Equity

Corina-Graziella Bâtcă-Dumitru

Pages: 19-29

Published online: 31 Aug 2020

DOI: dx.doi.org/10.37945/cbr.2020.07.03

Statistics: views 550 / PDF DL 781 / PDF views 268

Abstract | PDF (8.44 MB)

Financial accounting and reporting

Estimating in Accounting

Estimating in Accounting

Bogdan Cosmin Gomoi

Pages: 30-38

Published online: 31 Aug 2020

DOI: dx.doi.org/10.37945/cbr.2020.07.04

Statistics: views 583 / PDF DL 612 / PDF views 237

Abstract | PDF (8.53 MB)

Finance

Evaluation Indicators for Investment Projects (I)

Evaluation Indicators for Investment Projects (I)

Elena Valentina Țilică, Radu Ciobanu

Pages: 39-47

Published online: 31 Aug 2020

DOI: dx.doi.org/10.37945/cbr.2020.07.05

Statistics: views 358 / PDF DL 652 / PDF views 147

Abstract | PDF (8.44 MB)

Taxation

Taxation Mechanism for Revenues from Independent Activities Based on the Income Tax Bracket System

Taxation Mechanism for Revenues from Independent Activities Based on the Income Tax Bracket System

Lucian Cernușca

Pages: 48-55

Published online: 31 Aug 2020

DOI: dx.doi.org/10.37945/cbr.2020.07.06

Statistics: views 195 / PDF DL 482 / PDF views 51

Abstract | PDF (8.41 MB)

Forensic and investigative accounting

Case Studies Regarding Accounting Expertise in Commercial Conflicts

Case Studies Regarding Accounting Expertise in Commercial Conflicts

Sergiu-Bogdan Constantin

Pages: 56-63

Published online: 31 Aug 2020

DOI: dx.doi.org/10.37945/cbr.2020.07.07

Statistics: views 748 / PDF DL 949 / PDF views 434

Abstract | PDF (8.43 MB)

Internal control, audit and assurance

A Literature Review on the Auditor’s Independence Between Threats and Safeguards

A Literature Review on the Auditor’s Independence Between Threats and Safeguards

Andreea Claudia Crucean

Pages: 64-72

Published online: 31 Aug 2020

DOI: dx.doi.org/10.37945/cbr.2020.07.08

Statistics: views 169 / PDF DL 788 / PDF views 144

Abstract | PDF (8.39 MB)


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