Financial accounting and reporting

Quality and Quantity in Accountancy

Quality and Quantity in Accountancy

Horia Cristea

Pages: 3-8

Published online: 29 May 2021

DOI: dx.doi.org/10.37945/cbr.2021.04.01

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Abstract | PDF (261.17 KB)

Financial accounting and reporting

Comparative Analysis Regarding the Recognition and Evaluation of Property, Plant and Equipment– IAS 16 vs. OMPF No. 1802/2014

Comparative Analysis Regarding the Recognition and Evaluation of Property, Plant and Equipment– IAS 16 vs. OMPF No. 1802/2014

Mărioara Molociniuc (Hrițcan)

Pages: 9-18

Published online: 29 May 2021

DOI: dx.doi.org/10.37945/cbr.2021.04.02

Statistics: views 19 / PDF DL 23 / PDF views 8

Abstract | PDF (397.67 KB)

Financial accounting and reporting

The Elimination of Shareholdings in Subsidiaries, Jointly Controlled Entities and Associates

The Elimination of Shareholdings in Subsidiaries, Jointly Controlled Entities and Associates

Corina-Graziella Bâtcă-Dumitru

Pages: 19-27

Published online: 29 May 2021

DOI: dx.doi.org/10.37945/cbr.2021.04.03

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Abstract | PDF (338.74 KB)

Financial accounting and reporting

The Accounting Treatment Regarding Grants in Agriculture from the Perspective of the National Accounting Reference System and the International One

The Accounting Treatment Regarding Grants in Agriculture from the Perspective of the National Accounting Reference System and the International One

Maria Petronela Aron, Monica Laura Zlati

Pages: 28-38

Published online: 29 May 2021

DOI: dx.doi.org/10.37945/cbr.2021.04.04

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Abstract | PDF (338.07 KB)

Finance

Management and Profitability Ratios – The Connection Between the Financial Position and the Performance of the Economic Entities

Management and Profitability Ratios – The Connection Between the Financial Position and the Performance of the Economic Entities

Bogdan Cosmin Gomoi

Pages: 39-46

Published online: 29 May 2021

DOI: dx.doi.org/10.37945/cbr.2021.04.05

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Abstract | PDF (361.87 KB)

Taxation

Supporting the Non-Profit/Cult Organizations

Supporting the Non-Profit/Cult Organizations

Lucian Cernușca

Pages: 47-56

Published online: 29 May 2021

DOI: dx.doi.org/10.37945/cbr.2021.04.06

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Abstract | PDF (353.40 KB)

Taxation

Exemptions from the Payment of the Income Tax

Exemptions from the Payment of the Income Tax

Mirela Păunescu, Adriana Florina Popa, Radu Ciobanu

Pages: 57-62

Published online: 29 May 2021

DOI: dx.doi.org/10.37945/cbr.2021.04.07

Statistics: views 19 / PDF DL 24 / PDF views 13

Abstract | PDF (301.55 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: 63-72

Published online: 29 May 2021

DOI: dx.doi.org/10.37945/cbr.2021.04.08

Statistics: views 15 / PDF DL 10 / PDF views 5

Abstract | PDF (339.84 KB)


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