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 22 / PDF DL 21 / PDF views 24

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 58 / PDF DL 67 / PDF views 36

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 17 / PDF DL 20 / PDF views 15

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 13 / PDF DL 9 / PDF views 6

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 17 / PDF DL 21 / PDF views 5

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 23 / PDF DL 39 / PDF views 19

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 25 / PDF DL 22 / PDF views 12

Abstract | PDF (581.45 KB)


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