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

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Abstract | PDF (307.84 KB)

Financial and performance management

Human Resources Budget

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

Pages: 10-17

Published online: 28 Sep 2021

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

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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

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Abstract | PDF (372.26 KB)

Taxation

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

Lucian Cernușca, Vanina Adoriana Trifan

Pages: 28-36

Published online: 28 Sep 2021

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

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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

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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

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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 Nișulescu-Ashrafzadeh

Pages: 53-64

Published online: 28 Sep 2021

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

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Abstract | PDF (485.37 KB)

Taxation

Direct Taxation in the European Union Countries (I)

Maria-Cosmina Pințea

Pages: 65-72

Published online: 28 Sep 2021

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

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Abstract | PDF (335.28 KB)