Financial accounting and reporting

Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achievement (I)

Claudia Cătălina Ciocan

Pages: 3-9

Published online: 28 Sep 2021

DOI: dx.doi.org/10.37945/cbr.2021.08.01

Statistics: views 112 / PDF DL 265 / PDF views 79

Abstract | PDF (307.84 KB)

Financial and performance management

Human Resources Budget

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

Pages: 10-17

Published online: 28 Sep 2021

DOI: dx.doi.org/10.37945/cbr.2021.08.02

Statistics: views 94 / PDF DL 219 / PDF views 54

Abstract | PDF (325.17 KB)

Finance

Short Financial Diagnosis for a Transport Entity

Bogdan Cosmin Gomoi

Pages: 18-27

Published online: 28 Sep 2021

DOI: dx.doi.org/10.37945/cbr.2021.08.03

Statistics: views 115 / PDF DL 257 / PDF views 73

Abstract | PDF (372.26 KB)

Taxation

The Taxation Mechanism for the Income Obtained Through Practice of the Lawyer Profession

Lucian Cernuşca, Vanina Adoriana Trifan

Pages: 28-36

Published online: 28 Sep 2021

DOI: dx.doi.org/10.37945/cbr.2021.08.04

Statistics: views 84 / PDF DL 609 / PDF views 24

Abstract | PDF (334.29 KB)

Taxation

The Taxation Regime of Enterprises: Income Tax vs. Revenue Tax

Elena Stănciulescu

Pages: 37-44

Published online: 28 Sep 2021

DOI: dx.doi.org/10.37945/cbr.2021.08.05

Statistics: views 276 / PDF DL 470 / PDF views 188

Abstract | PDF (306.47 KB)

Finance

Financial Mechanisms Used in Implementing Projects with European Funds

Mihaela Enachi

Pages: 45-52

Published online: 28 Sep 2021

DOI: dx.doi.org/10.37945/cbr.2021.08.06

Statistics: views 86 / PDF DL 300 / PDF views 61

Abstract | PDF (302.33 KB)

Financial accounting and reporting

The Impact of Applying the IFRSs in Emerging Economies. Case Study on Iraqi Conventional Banks

Dhiaa Al Deen Alazzawi, Ileana Nişulescu-Ashrafzadeh

Pages: 53-64

Published online: 28 Sep 2021

DOI: dx.doi.org/10.37945/cbr.2021.08.07

Statistics: views 50 / PDF DL 146 / PDF views 23

Abstract | PDF (485.37 KB)

Taxation

Direct Taxation in the European Union Countries (I)

Maria-Cosmina Pinţea

Pages: 65-72

Published online: 28 Sep 2021

DOI: dx.doi.org/10.37945/cbr.2021.08.08

Statistics: views 62 / PDF DL 175 / PDF views 33

Abstract | PDF (335.28 KB)