Sustainability and nonfinancial reporting

Non-Financial Reporting – Key-Element for the Current and Future Business

Elena Stănciulescu, Mihai Vuţă

Pages: 3-8

Published online: 29 Nov 2022

DOI: dx.doi.org/10.37945/cbr.2022.10.01

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Abstract | PDF (205.17 KB)

Sustainability and nonfinancial reporting

The Role of Cryptocurrency in the Sustainable Development of Business

Alina-Mihaela Irimescu, Corina-Graziella Bâtcă-Dumitru

Pages: 9-13

Published online: 29 Nov 2022

DOI: dx.doi.org/10.37945/cbr.2022.10.02

Statistics: views 132 / PDF DL 332 / PDF views 61

Abstract | PDF (196.29 KB)

Finance

Analysis of the Financial Position of a Business Operator in the Beauty Industry

Bogdan Cosmin Gomoi

Pages: 14-22

Published online: 29 Nov 2022

DOI: dx.doi.org/10.37945/cbr.2022.10.03

Statistics: views 115 / PDF DL 367 / PDF views 85

Abstract | PDF (243.26 KB)

Taxation

New Regulations Regarding the Annual Calculation Basis of the Social Contributions Due by the Natural Persons who Earn a Non-Salary Income According to GO No. 16/2022

Lucian Cernuşca

Pages: 23-33

Published online: 29 Nov 2022

DOI: dx.doi.org/10.37945/cbr.2022.10.04

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Abstract | PDF (226.04 KB)

Taxation

Analysis of the Decisive Factors of the VAT Gap

Radu Ciobanu, Adriana Florina Popa, Daniela-Nicoleta Sahlian

Pages: 34-41

Published online: 29 Nov 2022

DOI: dx.doi.org/10.37945/cbr.2022.10.05

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Abstract | PDF (216.70 KB)

Taxation

The New Method of Real Estate Properties Taxation – A Sustainable or Non-Sustainable Measure for the Romanian Business Environment

Silviu Cornel Virgil Chiriac

Pages: 42-47

Published online: 29 Nov 2022

DOI: dx.doi.org/10.37945/cbr.2022.10.06

Statistics: views 66 / PDF DL 211 / PDF views 27

Abstract | PDF (197.41 KB)

Financial accounting and reporting

Historical Cost vs Fair Value in Accounting: Consequences for the Quality of Financial Information and the True and Fair View

Claudia Cătălina Ciocan

Pages: 48-59

Published online: 29 Nov 2022

DOI: dx.doi.org/10.37945/cbr.2022.10.07

Statistics: views 108 / PDF DL 455 / PDF views 131

Abstract | PDF (245.92 KB)

Information management and technology

How Analytics Is Facilitating Global Trade: Evidence from Modernizing the Global Supply Chain

Samuel Jacob Abermann, Carlos Alvarez

Pages: 60-72

Published online: 29 Nov 2022

DOI: dx.doi.org/10.37945/cbr.2022.10.08

Statistics: views 25 / PDF DL 224 / PDF views 13

Abstract | PDF (375.84 KB)