Financial accounting and reporting

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

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Abstract | PDF (8.75 MB)

Financial accounting and reporting

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

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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

Bogdan Cosmin Gomoi

Pages: 23-35

Published online: 21 Nov 2020

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

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Abstract | PDF (8.97 MB)

Financial accounting and reporting

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

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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

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

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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

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

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Abstract | PDF (9.25 MB)

Information management and technology

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

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Abstract | PDF (8.68 MB)

Taxation

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

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Abstract | PDF (8.92 MB)