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 180 / PDF DL 337 / PDF views 90

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 318 / PDF DL 530 / PDF views 210

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 138 / PDF DL 270 / PDF views 65

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 150 / PDF DL 288 / PDF views 83

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 90 / PDF DL 396 / PDF views 36

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 207 / PDF DL 289 / PDF views 143

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 59 / PDF DL 182 / PDF views 17

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 308 / PDF DL 429 / PDF views 176

Abstract | PDF (389.52 KB)


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