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 222 / PDF DL 221 / PDF views 128

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 Feb 2022

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

Statistics: views 218 / PDF DL 186 / PDF views 105

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 376 / PDF DL 263 / PDF views 178

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 Feb 2022

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

Statistics: views 158 / PDF DL 183 / 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 Feb 2022

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

Statistics: views 186 / PDF DL 719 / PDF views 84

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 68 / PDF DL 141 / PDF views 57

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 Feb 2022

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

Statistics: views 94 / PDF DL 114 / PDF views 39

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 43 / PDF DL 87 / PDF views 16

Abstract | PDF (279.72 KB)


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