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 67 / PDF DL 309 / PDF views 46

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 85 / PDF DL 81 / PDF views 59

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 39 / PDF DL 76 / PDF views 28

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 68 / PDF DL 202 / PDF views 54

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 78 / PDF DL 83 / PDF views 39

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 145 / PDF DL 176 / PDF views 79

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 99 / PDF DL 192 / PDF views 64

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 34 / PDF DL 106 / PDF views 40

Abstract | PDF (186.73 KB)


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