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 28 / PDF DL 27 / PDF views 16

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 48 / PDF DL 59 / PDF views 22

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 40 / PDF DL 46 / PDF views 18

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 46 / PDF DL 50 / PDF views 28

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 26 / PDF DL 22 / PDF views 10

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 22 / PDF DL 35 / PDF views 9

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 22 / PDF DL 28 / PDF views 17

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 28 / PDF DL 35 / PDF views 13

Abstract | PDF (8.92 MB)


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