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 120 / PDF DL 420 / PDF views 87

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 144 / PDF DL 164 / PDF views 84

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 68 / PDF DL 143 / PDF views 44

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 92 / PDF DL 408 / PDF views 114

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 114 / PDF DL 151 / PDF views 58

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 278 / PDF DL 308 / PDF views 157

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 138 / PDF DL 264 / 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 55 / PDF DL 207 / PDF views 67

Abstract | PDF (186.73 KB)


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