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 87 / PDF DL 130 / PDF views 39

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 Cernușca

Pages: 15-22

Published online: 21 Nov 2020

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

Statistics: views 277 / PDF DL 7064 / PDF views 85

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 102 / PDF DL 204 / PDF views 43

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 159 / PDF DL 2703 / PDF views 72

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 Vuță, Elena Stănciulescu, Florentina Pantazi

Pages: 44-49

Published online: 21 Nov 2020

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

Statistics: views 111 / PDF DL 199 / PDF views 51

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 Groșanu, Melinda-Timea Fülöp, George-Silviu Cordoș, Gabriel Raita

Pages: 50-58

Published online: 21 Nov 2020

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

Statistics: views 76 / PDF DL 268 / PDF views 72

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 Șova, Adriana Florina Popa

Pages: 59-63

Published online: 21 Nov 2020

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

Statistics: views 80 / PDF DL 231 / PDF views 65

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 98 / PDF DL 184 / PDF views 53

Abstract | PDF (8.92 MB)


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