Financial accounting and reporting

Considerations Regarding the Acknowledgment and Counting of the Capital Premiums

Considerations Regarding the Acknowledgment and Counting of the Capital Premiums

Cristina Nicolaescu

Pages: 3-11

Published online: 25 Mar 2022

DOI: dx.doi.org/10.37945/cbr.2022.02.01

Statistics: views 125 / PDF DL 507 / PDF views 95

Abstract | PDF (199.55 KB)

Financial accounting and reporting

Account Management and Accounting Operations Specific to the Agricultural Cooperatives (I)

Account Management and Accounting Operations Specific to the Agricultural Cooperatives (I)

Paul C. Șchiopu

Pages: 12-18

Published online: 25 Mar 2022

DOI: dx.doi.org/10.37945/cbr.2022.02.02

Statistics: views 150 / PDF DL 263 / PDF views 85

Abstract | PDF (288.71 KB)

Financial and performance management

Responsibility Centres and Internal Assignment Prices

Responsibility Centres and Internal Assignment Prices

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

Pages: 19-29

Published online: 25 Mar 2022

DOI: dx.doi.org/10.37945/cbr.2022.02.03

Statistics: views 74 / PDF DL 254 / PDF views 45

Abstract | PDF (237.92 KB)

Financial and performance management

Kaizen Costing – A Continuous Improvement Strategy of the Organisations

Kaizen Costing – A Continuous Improvement Strategy of the Organisations

Dorina Plescaci

Pages: 30-41

Published online: 25 Mar 2022

DOI: dx.doi.org/10.37945/cbr.2022.02.04

Statistics: views 97 / PDF DL 531 / PDF views 125

Abstract | PDF (254.01 KB)

Taxation

Stimulating the Maintenance/ Increase of Equity Capitals by Measures of a Fiscal Nature, Applicable on Fixed-Term

Stimulating the Maintenance/ Increase of Equity Capitals by Measures of a Fiscal Nature, Applicable on Fixed-Term

Gavril Chiș, Adrian Rareș Ciuce

Pages: 42-49

Published online: 25 Mar 2022

DOI: dx.doi.org/10.37945/cbr.2022.02.05

Statistics: views 117 / PDF DL 257 / PDF views 59

Abstract | PDF (219.58 KB)

Financial accounting and reporting

The Fixed Assets Held Based on a Leasing Contract, between Accounting and Taxation. Applying the Prevalence of the Economic Realm on the Judiciary

The Fixed Assets Held Based on a Leasing Contract, between Accounting and Taxation. Applying the Prevalence of the Economic Realm on the Judiciary

Doru Pleșea

Pages: 50-57

Published online: 25 Mar 2022

DOI: dx.doi.org/10.37945/cbr.2022.02.06

Statistics: views 298 / PDF DL 411 / PDF views 166

Abstract | PDF (208.02 KB)

Taxation

The Health Insurance Contribution Due by Natural Persons Earning Incomes from Independent Activities

The Health Insurance Contribution Due by Natural Persons Earning Incomes from Independent Activities

Lucian Cernușca

Pages: 58-66

Published online: 25 Mar 2022

DOI: dx.doi.org/10.37945/cbr.2022.02.07

Statistics: views 140 / PDF DL 359 / PDF views 71

Abstract | PDF (208.08 KB)

Financial accounting and reporting

A Structured Perspective on Behavioral Accounting Research

A Structured Perspective on Behavioral Accounting Research

Tatiana Dănescu, Lavinia Constantinescu, Bogdan Radu Matei

Pages: 67-72

Published online: 25 Mar 2022

DOI: dx.doi.org/10.37945/cbr.2022.02.08

Statistics: views 61 / PDF DL 233 / PDF views 70

Abstract | PDF (186.73 KB)


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