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 Feb 2022

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

Statistics: views 135 / PDF DL 102 / PDF views 67

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 Şendroiu

Pages: 9-16

Published online: 25 Feb 2022

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

Statistics: views 121 / PDF DL 99 / PDF views 55

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 Feb 2022

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

Statistics: views 191 / PDF DL 135 / PDF views 95

Abstract | PDF (228.44 KB)

Taxation

The Single Statement Corresponding to the Year 2022

The Single Statement Corresponding to the Year 2022

Lucian Cernuşca

Pages: 25-36

Published online: 25 Feb 2022

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

Statistics: views 136 / PDF DL 141 / PDF views 78

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, Luminiţa Păiuşan, Ştefania Amalia Jimon

Pages: 37-43

Published online: 25 Feb 2022

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

Statistics: views 132 / PDF DL 578 / PDF views 68

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 Feb 2022

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

Statistics: views 49 / PDF DL 61 / PDF views 28

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 Pleşea

Pages: 53-60

Published online: 25 Feb 2022

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

Statistics: views 60 / PDF DL 59 / PDF views 21

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 Feb 2022

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

Statistics: views 30 / PDF DL 42 / PDF views 8

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.