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 170 / 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 82 / PDF DL 243 / 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 54 / PDF DL 151 / PDF views 28

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 356 / PDF DL 366 / PDF views 198

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 139 / PDF DL 252 / 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 206 / 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 405 / 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 184 / PDF views 46

Abstract | PDF (251.08 KB)


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