Financial accounting and reporting

Convergences and Divergences in Communication Between Managers and Professional Accountants

Convergences and Divergences in Communication Between Managers and Professional Accountants

Bogdan Cosmin Gomoi

Pages: 3-14

Published online: 28 Apr 2021

DOI: dx.doi.org/10.37945/cbr.2021.03.01

Statistics: views 102 / PDF DL 289 / PDF views 73

Abstract | PDF (453.78 KB)

Taxation

Specific Cases Regarding the Income Tax – The Reporting of Tax Losses and Tax Redemptions

Specific Cases Regarding the Income Tax – The Reporting of Tax Losses and Tax Redemptions

Mirela Păunescu, Adriana Florina Popa, Radu Ciobanu

Pages: 15-23

Published online: 28 Apr 2021

DOI: dx.doi.org/10.37945/cbr.2021.03.02

Statistics: views 324 / PDF DL 1675 / PDF views 159

Abstract | PDF (389.47 KB)

Taxation

The Tax Regime Regarding the Taxation of Revenues Obtained Through Contracts of Sport Activities

The Tax Regime Regarding the Taxation of Revenues Obtained Through Contracts of Sport Activities

Lucian Cernușca

Pages: 24-30

Published online: 28 Apr 2021

DOI: dx.doi.org/10.37945/cbr.2021.03.03

Statistics: views 192 / PDF DL 1586 / PDF views 77

Abstract | PDF (292.70 KB)

Taxation

The Consequences for the Romanian State Budget Generated Through the Inappropriate Interpretation/ Evading of the Civil and Tax Legislation in Relation to the Sale of Second-Hand Vehicles

The Consequences for the Romanian State Budget Generated Through the Inappropriate Interpretation/ Evading of the Civil and Tax Legislation in Relation to the Sale of Second-Hand Vehicles

Gabriel Goicea

Pages: 31-39

Published online: 28 Apr 2021

DOI: dx.doi.org/10.37945/cbr.2021.03.04

Statistics: views 97 / PDF DL 230 / PDF views 32

Abstract | PDF (328.47 KB)

Finance

Financial Management of POCU European Funding Projects

Financial Management of POCU European Funding Projects

Elena Stănciulescu

Pages: 40-48

Published online: 28 Apr 2021

DOI: dx.doi.org/10.37945/cbr.2021.03.05

Statistics: views 95 / PDF DL 392 / PDF views 47

Abstract | PDF (292.64 KB)

Information management and technology

The Impact of Blockchain on the Accounting Profession

The Impact of Blockchain on the Accounting Profession

Elena Alina Olaru (Colbea)

Pages: 49-58

Published online: 28 Apr 2021

DOI: dx.doi.org/10.37945/cbr.2021.03.06

Statistics: views 147 / PDF DL 469 / PDF views 112

Abstract | PDF (384.49 KB)

Financial accounting and reporting

Comparative Analysis of Measurement after Recognition of Property, Plant and Equipment – IAS 16 vs. OMPF No. 1802/2014

Comparative Analysis of Measurement after Recognition of Property, Plant and Equipment – IAS 16 vs. OMPF No. 1802/2014

Mărioara Molociniuc (Hrițcan)

Pages: 59-72

Published online: 28 Apr 2021

DOI: dx.doi.org/10.37945/cbr.2021.03.07

Statistics: views 139 / PDF DL 425 / PDF views 81

Abstract | PDF (581.45 KB)


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