Financial accounting and reporting

The Expert Accountant’s Ethics in the Context of the Mission of Reviewing the Accounting, Drawing Up and Certifying the Annual Financial Statements

Ludovica Breban

Pages: 3-8

Published online: 25 Feb 2022

DOI: dx.doi.org/10.37945/cbr.2022.01.01

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Abstract | PDF (222.39 KB)

Financial and performance management

The General Budget and the Provisional Financial Statements

Corina-Graziella Bâtcă-Dumitru, Daniela-Nicoleta Sahlian, Cleopatra Șendroiu

Pages: 9-16

Published online: 25 Feb 2022

DOI: dx.doi.org/10.37945/cbr.2022.01.02

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Abstract | PDF (233.90 KB)

Management accounting

Study Regarding the Application of Cost Calculation Proceedings in the Production Activity

Bogdan Cosmin Gomoi

Pages: 17-25

Published online: 25 Feb 2022

DOI: dx.doi.org/10.37945/cbr.2022.01.03

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Abstract | PDF (228.44 KB)

Taxation

The Single Statement Corresponding to the Year 2022

Lucian Cernușca

Pages: 25-36

Published online: 25 Feb 2022

DOI: dx.doi.org/10.37945/cbr.2022.01.04

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Abstract | PDF (277.42 KB)

Taxation

Taxation of the Natural Persons’ Incomes Based on Income Rules

Delia David, Luminița Păiușan, Ștefania Amalia Jimon

Pages: 37-43

Published online: 25 Feb 2022

DOI: dx.doi.org/10.37945/cbr.2022.01.05

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Abstract | PDF (223.18 KB)

Financial accounting and reporting

Considerations on the Improvement of Ethical Decision Making in the Accounting Profession

Alina Beattrice Vladu, Dan Dacian Cuzdriorean

Pages: 44-52

Published online: 25 Feb 2022

DOI: dx.doi.org/10.37945/cbr.2022.01.06

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Abstract | PDF (244.76 KB)

Taxation

Joint Venture and Value Added Tax Regime. Common Law Rules versus Tax Law Rules

Doru Pleșea

Pages: 53-60

Published online: 25 Feb 2022

DOI: dx.doi.org/10.37945/cbr.2022.01.07

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Abstract | PDF (240.23 KB)

Finance

Financial Liquidity of Indonesian Manufacturing Companies before and during the COVID-19 Pandemic

Linda Puspita Sari, Anggita Langgeng Wijaya

Pages: 61-72

Published online: 25 Feb 2022

DOI: dx.doi.org/10.37945/cbr.2022.01.08

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Abstract | PDF (279.72 KB)