Financial accounting and reporting

Exploitation of the Effect of Services Diversification in the Process of Maintaining the Attractivity and Resilience of the Accounting Profession

Exploitation of the Effect of Services Diversification in the Process of Maintaining the Attractivity and Resilience of the Accounting Profession

Robert-Aurelian Șova, Adriana Florina Popa

Pages: 2-5

Published online: 31 Jan 2024

DOI: dx.doi.org/10.37945/cbr.2023.12.01

Statistics: views 120 / PDF DL 181 / PDF views 60

Abstract | PDF (181.44 KB)

Taxation

The Relationship Between Tax Pressure and Economic Crime

The Relationship Between Tax Pressure and Economic Crime

Gabriela Anghel (Constantin), Cristina-Elena Poenaru (Florea)

Pages: 6-15

Published online: 31 Jan 2024

DOI: dx.doi.org/10.37945/cbr.2023.12.02

Statistics: views 84 / PDF DL 264 / PDF views 83

Abstract | PDF (242.67 KB)

Financial accounting and reporting

Accounting Practices Related to the Banking Industry. Network Settlements

Accounting Practices Related to the Banking Industry. Network Settlements

Aurelia Ștefănescu, Ileana Cosmina Pitulice

Pages: 16-25

Published online: 31 Jan 2024

DOI: dx.doi.org/10.37945/cbr.2023.12.03

Statistics: views 55 / PDF DL 168 / PDF views 29

Abstract | PDF (200.32 KB)

Financial accounting and reporting

Accounting and Tax Treatment of Adjustments for Depreciations or Losses of Value

Accounting and Tax Treatment of Adjustments for Depreciations or Losses of Value

Cristina Nicolaescu, Monica Bija

Pages: 26-35

Published online: 31 Jan 2024

DOI: dx.doi.org/10.37945/cbr.2023.12.04

Statistics: views 357 / PDF DL 390 / PDF views 199

Abstract | PDF (207.82 KB)

Financial and performance management

Dynamics of the Main Indicators Correlated to the Cycles of Operations at an Entity’s Level

Dynamics of the Main Indicators Correlated to the Cycles of Operations at an Entity’s Level

Bogdan Cosmin Gomoi

Pages: 36-44

Published online: 31 Jan 2024

DOI: dx.doi.org/10.37945/cbr.2023.12.05

Statistics: views 142 / PDF DL 274 / PDF views 74

Abstract | PDF (218.15 KB)

Taxation

RO e-Factura National System, an Important Step for the Digital Transformation of the Relationship Between the Entrepreneur and the State

RO e-Factura National System, an Important Step for the Digital Transformation of the Relationship Between the Entrepreneur and the State

Elena Stănciulescu

Pages: 45-53

Published online: 31 Jan 2024

DOI: dx.doi.org/10.37945/cbr.2023.12.06

Statistics: views 87 / PDF DL 223 / PDF views 51

Abstract | PDF (232.65 KB)

Taxation

New Regulations Regarding the Taxation of Incomes from Renting Real Estate in 2024

New Regulations Regarding the Taxation of Incomes from Renting Real Estate in 2024

Lucian Cernușca

Pages: 54-63

Published online: 31 Jan 2024

DOI: dx.doi.org/10.37945/cbr.2023.12.07

Statistics: views 436 / PDF DL 419 / PDF views 144

Abstract | PDF (225.47 KB)

Financial and performance management

A Micro and Macroeconomic Analysis of the Energy Industry: The Economic Efficiency of Enterprises

A Micro and Macroeconomic Analysis of the Energy Industry: The Economic Efficiency of Enterprises

Pompei Mititean

Pages: 64-72

Published online: 31 Jan 2024

DOI: dx.doi.org/10.37945/cbr.2023.12.08

Statistics: views 61 / PDF DL 205 / PDF views 49

Abstract | PDF (251.08 KB)


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