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 80 / PDF DL 156 / PDF views 55

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 247 / PDF DL 1496 / PDF views 102

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 72 / PDF DL 1395 / PDF views 31

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 71 / PDF DL 110 / PDF views 23

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 69 / PDF DL 247 / PDF views 27

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 99 / PDF DL 261 / PDF views 73

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 88 / PDF DL 187 / PDF views 35

Abstract | PDF (581.45 KB)


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