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

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 Mar 2022

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

Statistics: views 172 / PDF DL 146 / PDF views 98

Abstract | PDF (222.39 KB)

Financial and performance management

The General Budget and the Provisional Financial Statements

The General Budget and the Provisional Financial Statements

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

Pages: 9-16

Published online: 25 Mar 2022

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

Statistics: views 173 / PDF DL 141 / PDF views 80

Abstract | PDF (233.90 KB)

Management accounting

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

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

Bogdan Cosmin Gomoi

Pages: 17-25

Published online: 25 Mar 2022

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

Statistics: views 275 / PDF DL 189 / PDF views 133

Abstract | PDF (228.44 KB)

Taxation

The Single Statement Corresponding to the Year 2022

The Single Statement Corresponding to the Year 2022

Lucian Cernușca

Pages: 25-36

Published online: 25 Mar 2022

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

Statistics: views 153 / PDF DL 159 / PDF views 81

Abstract | PDF (277.42 KB)

Taxation

Taxation of the Natural Persons’ Incomes Based on Income Rules

Taxation of the Natural Persons’ Incomes Based on Income Rules

Delia David, Luminița Păiușan, Ștefania Amalia Jimon

Pages: 37-43

Published online: 25 Mar 2022

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

Statistics: views 167 / PDF DL 675 / PDF views 80

Abstract | PDF (223.18 KB)

Financial accounting and reporting

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

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

Alina Beattrice Vladu, Dan Dacian Cuzdriorean

Pages: 44-52

Published online: 25 Mar 2022

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

Statistics: views 55 / PDF DL 86 / PDF views 34

Abstract | PDF (244.76 KB)

Taxation

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

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

Doru Pleșea

Pages: 53-60

Published online: 25 Mar 2022

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

Statistics: views 77 / PDF DL 82 / PDF views 28

Abstract | PDF (240.23 KB)

Finance

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

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 Mar 2022

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

Statistics: views 36 / PDF DL 60 / PDF views 14

Abstract | PDF (279.72 KB)


This website uses cookies to analyze the traffic and to improve the browsing experience. The cookies of third party companies / services placed on this site (Google Analytics, Facebook, Twitter, Disqus) are included here. By continuing to use this website, you agree to the storage of all cookies on your device.