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 212 / PDF DL 493 / PDF views 154

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 291 / PDF DL 1012 / PDF views 194

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 332 / PDF DL 412 / PDF views 169

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 398 / PDF DL 324 / PDF views 164

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 232 / PDF DL 347 / PDF views 85

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 141 / PDF DL 279 / PDF views 45

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 659 / PDF DL 699 / PDF views 377

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 131 / PDF DL 470 / PDF views 93

Abstract | PDF (8.39 MB)


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