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 67 / PDF DL 78 / PDF views 41

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 206 / PDF DL 225 / PDF views 74

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 81 / PDF DL 167 / PDF views 27

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 93 / PDF DL 214 / PDF views 43

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 64 / PDF DL 80 / PDF views 25

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 69 / PDF DL 100 / PDF views 67

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 114 / PDF DL 97 / PDF views 59

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 50 / PDF DL 90 / PDF views 43

Abstract | PDF (291.85 KB)


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