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 102 / PDF DL 222 / PDF views 45

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 553 / PDF DL 7262 / PDF views 165

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 131 / PDF DL 297 / PDF views 60

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 203 / PDF DL 2815 / PDF views 98

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 133 / PDF DL 277 / PDF views 54

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 90 / PDF DL 402 / PDF views 89

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 85 / PDF DL 321 / PDF views 71

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 119 / PDF DL 278 / PDF views 63

Abstract | PDF (8.92 MB)


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