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 120 / PDF DL 866 / PDF views 58

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 57 / PDF DL 60 / PDF views 27

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 54 / PDF DL 139 / PDF views 32

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 93 / PDF DL 252 / 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 53 / PDF DL 238 / PDF views 26

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 29 / PDF DL 43 / 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 34 / PDF DL 69 / PDF views 10

Abstract | PDF (338.79 KB)


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