Financial accounting and reporting

LLC vs. NGO, Similarities and Differences in the Accounting Treatment of Inventories

LLC vs. NGO, Similarities and Differences in the Accounting Treatment of Inventories

Elena Stănciulescu

Pages: 3-13

Published online: 30 Aug 2021

DOI: dx.doi.org/10.37945/cbr.2021.07.01

Statistics: views 170 / PDF DL 1369 / PDF views 85

Abstract | PDF (309.05 KB)

Financial and performance management

The Budgetary Management of Sales

The Budgetary Management of Sales

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

Pages: 14-24

Published online: 30 Aug 2021

DOI: dx.doi.org/10.37945/cbr.2021.07.02

Statistics: views 72 / PDF DL 142 / PDF views 44

Abstract | PDF (544.27 KB)

Finance

Study Regarding the Development of an Investment Project. (III) – Project Evaluation

Study Regarding the Development of an Investment Project. (III) – Project Evaluation

Bogdan Cosmin Gomoi

Pages: 25-34

Published online: 30 Aug 2021

DOI: dx.doi.org/10.37945/cbr.2021.07.03

Statistics: views 70 / PDF DL 242 / PDF views 41

Abstract | PDF (596.91 KB)

Taxation

Social Security Contribution (CAS) Owed by Natural Persons that Obtain Revenues from Independent Activities

Social Security Contribution (CAS) Owed by Natural Persons that Obtain Revenues from Independent Activities

Lucian Cernușca

Pages: 35-43

Published online: 30 Aug 2021

DOI: dx.doi.org/10.37945/cbr.2021.07.04

Statistics: views 107 / PDF DL 315 / PDF views 69

Abstract | PDF (312.39 KB)

Taxation

The Impact of COVID-19 on the Tax Policy in the European Union

The Impact of COVID-19 on the Tax Policy in the European Union

Radu Ciobanu, Adriana Florina Popa, Mirela Păunescu

Pages: 44-56

Published online: 30 Aug 2021

DOI: dx.doi.org/10.37945/cbr.2021.07.05

Statistics: views 67 / PDF DL 389 / PDF views 36

Abstract | PDF (523.14 KB)

Business law

Setting Up Share Companies and Partnerships Limited by Shares

Setting Up Share Companies and Partnerships Limited by Shares

Ioana Nely Militaru

Pages: 57-63

Published online: 30 Aug 2021

DOI: dx.doi.org/10.37945/cbr.2021.07.06

Statistics: views 40 / PDF DL 98 / PDF views 19

Abstract | PDF (287.57 KB)

Financial accounting and reporting

Development of Rating Models under IFRS 9

Development of Rating Models under IFRS 9

Ioan-Codruț Țurlea

Pages: 64-72

Published online: 30 Aug 2021

DOI: dx.doi.org/10.37945/cbr.2021.07.07

Statistics: views 52 / PDF DL 141 / PDF views 17

Abstract | PDF (338.79 KB)


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