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: July 2020

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

Statistics: views 55 / PDF DL 38 / PDF views 18

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: July 2020

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

Statistics: views 26 / PDF DL 54 / PDF views 9

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: July 2020

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

Statistics: views 60 / PDF DL 60 / PDF views 21

Abstract | PDF (8.44 MB)

Financial accounting and reporting

Estimating in Accounting

Estimating in Accounting

Bogdan Cosmin Gomoi

Pages: 30-38

Published online: July 2020

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

Statistics: views 102 / PDF DL 63 / PDF views 46

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: July 2020

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

Statistics: views 20 / PDF DL 30 / PDF views 6

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: July 2020

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

Statistics: views 34 / PDF DL 43 / PDF views 11

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: July 2020

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

Statistics: views 152 / PDF DL 75 / PDF views 28

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: July 2020

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

Statistics: views 59 / PDF DL 29 / PDF views 13

Abstract | PDF (8.39 MB)


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