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 83 / PDF DL 65 / PDF views 42

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 56 / PDF DL 95 / PDF views 66

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 23 / PDF DL 29 / PDF views 13

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 242 / PDF DL 170 / PDF views 128

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 110 / PDF DL 91 / PDF views 60

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 74 / PDF DL 72 / PDF views 36

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 321 / PDF DL 241 / PDF views 105

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 39 / PDF DL 40 / PDF views 21

Abstract | PDF (251.08 KB)


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