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 67 / PDF DL 74 / PDF views 27

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 58 / PDF DL 74 / PDF views 26

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 45 / PDF DL 54 / PDF views 19

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 49 / PDF DL 52 / PDF views 33

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 39 / PDF DL 49 / PDF views 8

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 41 / PDF DL 50 / PDF views 19

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 25 / PDF DL 32 / PDF views 5

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 53 / PDF DL 59 / PDF views 17

Abstract | PDF (389.52 KB)


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