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 132 / PDF DL 220 / PDF views 68

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 164 / PDF DL 367 / PDF views 92

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 100 / PDF DL 156 / PDF views 46

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 96 / PDF DL 156 / PDF views 54

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 58 / PDF DL 296 / PDF views 14

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 143 / PDF DL 173 / PDF views 100

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 40 / PDF DL 91 / PDF views 10

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 161 / PDF DL 217 / PDF views 56

Abstract | PDF (389.52 KB)


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