Financial accounting and reporting

Planning the Training of the Accountancy Apprentices within the Accounting Companies

Planning the Training of the Accountancy Apprentices within the Accounting Companies

Daniela Maleș

Pages: 3-11

Published online: 24 Jan 2022

DOI: dx.doi.org/10.37945/cbr.2021.12.01

Statistics: views 116 / PDF DL 283 / PDF views 68

Abstract | PDF (282.10 KB)

Financial accounting and reporting

Accounting and Tax Treatment of Provisions

Accounting and Tax Treatment of Provisions

Cristina Nicolaescu

Pages: 12-21

Published online: 24 Jan 2022

DOI: dx.doi.org/10.37945/cbr.2021.12.02

Statistics: views 326 / PDF DL 682 / PDF views 156

Abstract | PDF (241.98 KB)

Management accounting

Applying the Direct-Costing Method in the Hotel Sector

Applying the Direct-Costing Method in the Hotel Sector

Cristian-Remus Jurj, Adelin-Nicolae Mateș

Pages: 22-33

Published online: 24 Jan 2022

DOI: dx.doi.org/10.37945/cbr.2021.12.03

Statistics: views 185 / PDF DL 478 / PDF views 95

Abstract | PDF (325.90 KB)

Taxation

Input and Output in/from the VAT upon Collection System

Input and Output in/from the VAT upon Collection System

Lucian Cernușca

Pages: 34-43

Published online: 24 Jan 2022

DOI: dx.doi.org/10.37945/cbr.2021.12.04

Statistics: views 175 / PDF DL 543 / PDF views 88

Abstract | PDF (224.43 KB)

Taxation

Joint Venture and Value Added Tax Regime. Common Law Norms versus Fiscal Law Norms

Joint Venture and Value Added Tax Regime. Common Law Norms versus Fiscal Law Norms

Doru Pleșea

Pages: 44-51

Published online: 24 Jan 2022

DOI: dx.doi.org/10.37945/cbr.2021.12.05

Statistics: views 118 / PDF DL 286 / PDF views 51

Abstract | PDF (255.77 KB)

Taxation

SAF-T – The Reporting that Will Improve the Collection?

SAF-T – The Reporting that Will Improve the Collection?

Florin Andrei, Alina Petraș

Pages: 52-56

Published online: 24 Jan 2022

DOI: dx.doi.org/10.37945/cbr.2021.12.06

Statistics: views 122 / PDF DL 369 / PDF views 98

Abstract | PDF (207.50 KB)

Forensic and investigative accounting

History of Accounting Expertise – At the Profession’s Centenary

History of Accounting Expertise – At the Profession’s Centenary

Anca Alexandra Pantazi, Florentina Pantazi

Pages: 57-64

Published online: 24 Jan 2022

DOI: dx.doi.org/10.37945/cbr.2021.12.07

Statistics: views 230 / PDF DL 356 / PDF views 124

Abstract | PDF (246.51 KB)

Financial and performance management

The Challenges of Digitalization in the Public Sector: Cloud Computing

The Challenges of Digitalization in the Public Sector: Cloud Computing

Alina Crîșmariu (Șomîtcă), Sorin Șomîtcă

Pages: 65-72

Published online: 24 Jan 2022

DOI: dx.doi.org/10.37945/cbr.2021.12.08

Statistics: views 81 / PDF DL 374 / PDF views 65

Abstract | PDF (291.85 KB)


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