Financial accounting and reporting

Detecting the Elements for Cosmeticizing the Financial Statements Using Analytical Models

Detecting the Elements for Cosmeticizing the Financial Statements Using Analytical Models

Valentin Burcă, Oana Bogdan

Pages: 3-14

Published online: 29 Jun 2021

DOI: dx.doi.org/10.37945/cbr.2021.05.01

Statistics: views 84 / PDF DL 96 / PDF views 39

Abstract | PDF (414.35 KB)

Financial accounting and reporting

Value Adjustments Established at the Balance Sheet Date, Accounting and Fiscal Treatments Applicable to Taxpayers

Value Adjustments Established at the Balance Sheet Date, Accounting and Fiscal Treatments Applicable to Taxpayers

Elena Stănciulescu

Pages: 15-24

Published online: 29 Jun 2021

DOI: dx.doi.org/10.37945/cbr.2021.05.02

Statistics: views 83 / PDF DL 109 / PDF views 38

Abstract | PDF (278.84 KB)

Financial and performance management

The Budgetary Management of Production

The Budgetary Management of Production

Corina-Graziella Bâtcă-Dumitru, Daniela-Nicoleta Sahlian, Cleopatra Șendroiu

Pages: 25-34

Published online: 29 Jun 2021

DOI: dx.doi.org/10.37945/cbr.2021.05.03

Statistics: views 59 / PDF DL 75 / PDF views 26

Abstract | PDF (505.28 KB)

Finance

Study Regarding the Development of an Investment Project. (I) – Identifying the Main Suppliers and Customers

Study Regarding the Development of an Investment Project. (I) – Identifying the Main Suppliers and Customers

Bogdan Cosmin Gomoi

Pages: 35-43

Published online: 29 Jun 2021

DOI: dx.doi.org/10.37945/cbr.2021.05.04

Statistics: views 56 / PDF DL 62 / PDF views 39

Abstract | PDF (333.43 KB)

Financial accounting and reporting

Accounting for the Loans Granted for Early Education

Accounting for the Loans Granted for Early Education

Mirela Pavone, Allex Zara, Adriana Popa

Pages: 44-48

Published online: 29 Jun 2021

DOI: dx.doi.org/10.37945/cbr.2021.05.05

Statistics: views 45 / PDF DL 73 / PDF views 12

Abstract | PDF (248.22 KB)

Taxation

The Taxation of Income Obtained from Advisory Activity in the Field of Information Technology

The Taxation of Income Obtained from Advisory Activity in the Field of Information Technology

Lucian Cernușca

Pages: 49-57

Published online: 29 Jun 2021

DOI: dx.doi.org/10.37945/cbr.2021.05.06

Statistics: views 53 / PDF DL 69 / PDF views 28

Abstract | PDF (315.56 KB)

Business law

The Administration of Another Person’s Assets

The Administration of Another Person’s Assets

Ioana Nely Militaru

Pages: 58-62

Published online: 29 Jun 2021

DOI: dx.doi.org/10.37945/cbr.2021.05.07

Statistics: views 26 / PDF DL 40 / PDF views 6

Abstract | PDF (287.30 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: 63-72

Published online: 29 Jun 2021

DOI: dx.doi.org/10.37945/cbr.2021.05.08

Statistics: views 73 / PDF DL 90 / PDF views 25

Abstract | PDF (389.52 KB)


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