Financial accounting and reporting

The Perception of the Economic Field Professionals Regarding the Accounting and Tax Regulations Specific to SMEs

The Perception of the Economic Field Professionals Regarding the Accounting and Tax Regulations Specific to SMEs

Bogdan-Alexandru Smercinschi

Pages: 3-14

Published online: 21 Nov 2020

DOI: dx.doi.org/10.37945/cbr.2020.11.01

Statistics: views 50 / PDF DL 49 / PDF views 24

Abstract | PDF (8.75 MB)

Financial accounting and reporting

The Accounting and Tax Regime Regarding the Real Estate Rentals

The Accounting and Tax Regime Regarding the Real Estate Rentals

Lucian Cernuşca

Pages: 15-22

Published online: 21 Nov 2020

DOI: dx.doi.org/10.37945/cbr.2020.11.02

Statistics: views 95 / PDF DL 561 / PDF views 42

Abstract | PDF (8.69 MB)

Finance

Study Regarding the Budgeting of an Economic Entity’s Cash Flow in the Context of the Accrual Accounting System

Study Regarding the Budgeting of an Economic Entity’s Cash Flow in the Context of the Accrual Accounting System

Bogdan Cosmin Gomoi

Pages: 23-35

Published online: 21 Nov 2020

DOI: dx.doi.org/10.37945/cbr.2020.11.03

Statistics: views 71 / PDF DL 105 / PDF views 31

Abstract | PDF (8.97 MB)

Financial accounting and reporting

Related Party Transactions: A Series of Relevant Considerations

Related Party Transactions: A Series of Relevant Considerations

Mirela Păunescu, Adriana Florina Popa, Radu Ciobanu

Pages: 36-43

Published online: 21 Nov 2020

DOI: dx.doi.org/10.37945/cbr.2020.11.04

Statistics: views 96 / PDF DL 131 / PDF views 51

Abstract | PDF (8.91 MB)

Information management and technology

The Role of Digital Competences in the Economic Recovery in the Context of the COVID-19 Pandemic

The Role of Digital Competences in the Economic Recovery in the Context of the COVID-19 Pandemic

Daniela-Nicoleta Sahlian, Mihai Vuţă, Elena Stănciulescu, Florentina Pantazi

Pages: 44-49

Published online: 21 Nov 2020

DOI: dx.doi.org/10.37945/cbr.2020.11.05

Statistics: views 60 / PDF DL 70 / PDF views 25

Abstract | PDF (8.72 MB)

Information management and technology

Challenges and Trends for the Incorporation of Big Data in the Accounting Profession: From the Traditional Approach to the Future Professional Accountant

Challenges and Trends for the Incorporation of Big Data in the Accounting Profession: From the Traditional Approach to the Future Professional Accountant

Adrian Groşanu, Melinda-Timea Fülöp, George-Silviu Cordoş, Gabriel Raita

Pages: 50-58

Published online: 21 Nov 2020

DOI: dx.doi.org/10.37945/cbr.2020.11.06

Statistics: views 36 / PDF DL 99 / PDF views 16

Abstract | PDF (9.25 MB)

Information management and technology

Accounting Education – Between Digitalisation and the COVID-19 Pandemic Crisis

Accounting Education – Between Digitalisation and the COVID-19 Pandemic Crisis

Robert-Aurelian Şova, Adriana Florina Popa

Pages: 59-63

Published online: 21 Nov 2020

DOI: dx.doi.org/10.37945/cbr.2020.11.07

Statistics: views 49 / PDF DL 98 / PDF views 46

Abstract | PDF (8.68 MB)

Taxation

National and International Fiscal Regulations on Value Added Tax (II)

National and International Fiscal Regulations on Value Added Tax (II)

George-Adrian Stanciu

Pages: 64-72

Published online: 21 Nov 2020

DOI: dx.doi.org/10.37945/cbr.2020.11.08

Statistics: views 65 / PDF DL 76 / PDF views 31

Abstract | PDF (8.92 MB)


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