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 108 / PDF DL 206 / 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 317 / PDF DL 585 / PDF views 149

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 175 / PDF DL 383 / PDF views 88

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 167 / PDF DL 447 / PDF views 85

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 114 / PDF DL 214 / PDF views 49

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 117 / PDF DL 275 / PDF views 97

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 222 / PDF DL 271 / PDF views 121

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 79 / PDF DL 277 / PDF views 64

Abstract | PDF (291.85 KB)


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