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 156 / PDF DL 1336 / PDF views 78

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 67 / PDF DL 108 / PDF views 32

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 67 / PDF DL 215 / PDF views 37

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 101 / PDF DL 292 / 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 65 / PDF DL 365 / PDF views 35

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 37 / PDF DL 73 / PDF views 18

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 49 / PDF DL 115 / PDF views 16

Abstract | PDF (338.79 KB)


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