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 103 / PDF DL 197 / PDF views 65

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 304 / PDF DL 563 / PDF views 140

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 155 / PDF DL 358 / PDF views 77

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 165 / PDF DL 441 / 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 Pleşea

Pages: 44-51

Published online: 24 Jan 2022

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

Statistics: views 111 / PDF DL 208 / PDF views 47

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 112 / PDF DL 262 / PDF views 92

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 208 / PDF DL 247 / PDF views 114

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 75 / PDF DL 260 / PDF views 61

Abstract | PDF (291.85 KB)


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