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 Cernuşca

Pages: 3-10

Published online: 31 Aug 2020

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

Statistics: views 144 / PDF DL 229 / PDF views 83

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 240 / PDF DL 791 / PDF views 162

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 229 / PDF DL 220 / PDF views 104

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 277 / PDF DL 191 / PDF views 121

Abstract | PDF (8.53 MB)

Finance

Evaluation Indicators for Investment Projects (I)

Evaluation Indicators for Investment Projects (I)

Elena Valentina Ţilică, Radu Ciobanu

Pages: 39-47

Published online: 31 Aug 2020

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

Statistics: views 142 / PDF DL 152 / PDF views 44

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 Cernuşca

Pages: 48-55

Published online: 31 Aug 2020

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

Statistics: views 103 / PDF DL 143 / PDF views 40

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 531 / PDF DL 435 / PDF views 290

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 104 / PDF DL 219 / PDF views 49

Abstract | PDF (8.39 MB)


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