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 100 / PDF DL 382 / PDF views 64

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. Şchiopu

Pages: 12-18

Published online: 25 Mar 2022

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

Statistics: views 129 / PDF DL 139 / PDF views 76

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 Şendroiu

Pages: 19-29

Published online: 25 Mar 2022

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

Statistics: views 58 / PDF DL 121 / PDF views 41

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 83 / PDF DL 341 / PDF views 94

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 Chiş, Adrian Rareş Ciuce

Pages: 42-49

Published online: 25 Mar 2022

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

Statistics: views 108 / PDF DL 130 / PDF views 53

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 Pleşea

Pages: 50-57

Published online: 25 Mar 2022

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

Statistics: views 241 / PDF DL 269 / PDF views 138

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 Cernuşca

Pages: 58-66

Published online: 25 Mar 2022

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

Statistics: views 133 / PDF DL 250 / PDF views 69

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 46 / PDF DL 179 / PDF views 56

Abstract | PDF (186.73 KB)


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