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 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

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

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

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

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

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

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

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)