Financial and performance management

The Influence of Direct Foreign Investments on Romania’s Economic Growth in the Context of the COVID-19 Pandemic

Radu Ciobanu, Daniela-Nicoleta Sahlian, Mihai Vuță, Silviu Cornel Virgil Chiriac

Pages: 3-9

Published online: 20 Dec 2021

DOI: dx.doi.org/10.37945/cbr.2021.11.01

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Abstract | PDF (225.92 KB)

Internal control, audit and assurance

The Controlling – the Prospective Key that Leads the Way towards the Proactive Fulfilment of the Firm’s Objectives

Luana Cosăcescu

Pages: 10-16

Published online: 20 Dec 2021

DOI: dx.doi.org/10.37945/cbr.2021.11.02

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Abstract | PDF (244.93 KB)

Financial accounting and reporting

Accounting for and Analysing the E-Commerce Operations – between Platform and Courier

Bogdan Cosmin Gomoi

Pages: 17-25

Published online: 20 Dec 2021

DOI: dx.doi.org/10.37945/cbr.2021.11.03

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Abstract | PDF (242.80 KB)

Financial accounting and reporting

The Accounting Treatment Applicable to Non-Refundable European Funds

Elena Stănciulescu

Pages: 26-32

Published online: 20 Dec 2021

DOI: dx.doi.org/10.37945/cbr.2021.11.04

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Abstract | PDF (220.69 KB)

Taxation

The Taxation Revenue from Independent Activities Obtained from Exercising the Expert Accountant Profession

Lucian Cernușca, Ronela-Manuela Lascu

Pages: 33-41

Published online: 20 Dec 2021

DOI: dx.doi.org/10.37945/cbr.2021.11.05

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Abstract | PDF (241.65 KB)

Information management and technology

The Challenges of Digitalization in the Public Sector: Cloud Computing

Alina Crîșmariu (Șomîtcă), Sorin Șomîtcă

Pages: 42-48

Published online: 20 Dec 2021

DOI: dx.doi.org/10.37945/cbr.2021.11.06

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Abstract | PDF (276.61 KB)

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

Claudia Cătălina Ciocan

Pages: 49-61

Published online: 20 Dec 2021

DOI: dx.doi.org/10.37945/cbr.2021.11.07

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Abstract | PDF (270.48 KB)

Finance

Practical Solutions to Increase Business’ Resilience. Diagnostic Analysis of the Company’s Financial Position and Performance

Elena Cristina Dorneanu

Pages: 62-72

Published online: 20 Dec 2021

DOI: dx.doi.org/10.37945/cbr.2021.11.08

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Abstract | PDF (254.52 KB)