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 153 / PDF DL 266 / PDF views 75

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 215 / PDF DL 425 / PDF views 122

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 110 / PDF DL 194 / PDF views 51

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 116 / PDF DL 214 / PDF views 63

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 62 / PDF DL 321 / PDF views 17

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 162 / PDF DL 208 / PDF views 114

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 44 / PDF DL 123 / PDF views 11

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 199 / PDF DL 280 / PDF views 81

Abstract | PDF (389.52 KB)


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