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 Maleş

Pages: 3-11

Published online: 24 Jan 2022

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

Statistics: views 124 / PDF DL 337 / PDF views 70

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 333 / PDF DL 738 / PDF views 163

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 Mateş

Pages: 22-33

Published online: 24 Jan 2022

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

Statistics: views 200 / PDF DL 553 / PDF views 112

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 Cernuşca

Pages: 34-43

Published online: 24 Jan 2022

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

Statistics: views 193 / PDF DL 601 / PDF views 95

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 Pleşea

Pages: 44-51

Published online: 24 Jan 2022

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

Statistics: views 132 / PDF DL 349 / PDF views 54

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 Petraş

Pages: 52-56

Published online: 24 Jan 2022

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

Statistics: views 135 / PDF DL 452 / PDF views 105

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 249 / PDF DL 410 / PDF views 134

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 Crîşmariu (Şomîtcă), Sorin Şomîtcă

Pages: 65-72

Published online: 24 Jan 2022

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

Statistics: views 90 / PDF DL 437 / PDF views 70

Abstract | PDF (291.85 KB)


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