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 87 / PDF DL 87 / PDF views 40

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 72 / PDF DL 148 / PDF views 33

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 105 / PDF DL 103 / PDF views 39

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 149 / PDF DL 98 / PDF views 68

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 80 / PDF DL 71 / PDF views 20

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 57 / PDF DL 68 / PDF views 21

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 194 / PDF DL 118 / PDF views 55

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 69 / PDF DL 76 / PDF views 23

Abstract | PDF (8.39 MB)


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