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 124 / PDF DL 1220 / PDF views 62

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 60 / PDF DL 74 / PDF views 28

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 58 / PDF DL 177 / PDF views 33

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 97 / PDF DL 262 / PDF views 68

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 56 / PDF DL 301 / PDF views 32

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 31 / PDF DL 49 / PDF views 11

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 37 / PDF DL 82 / PDF views 13

Abstract | PDF (338.79 KB)


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