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 275 / PDF DL 404 / PDF views 154

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 274 / PDF DL 381 / PDF views 132

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 537 / PDF DL 514 / PDF views 250

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 166 / PDF DL 318 / PDF views 82

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 199 / PDF DL 880 / PDF views 91

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 90 / PDF DL 336 / PDF views 76

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 128 / PDF DL 271 / PDF views 49

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 62 / PDF DL 241 / PDF views 24

Abstract | PDF (279.72 KB)


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