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 Şova, Adriana Florina Popa

Pages: 2-5

Published online: 31 Jan 2024

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

Statistics: views 91 / PDF DL 81 / PDF views 49

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 60 / PDF DL 113 / PDF views 69

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 Ştefănescu, Ileana Cosmina Pitulice

Pages: 16-25

Published online: 31 Jan 2024

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

Statistics: views 29 / PDF DL 43 / PDF views 15

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 268 / PDF DL 197 / PDF views 143

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 115 / PDF DL 106 / PDF views 64

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 77 / PDF DL 89 / PDF views 41

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 Cernuşca

Pages: 54-63

Published online: 31 Jan 2024

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

Statistics: views 356 / PDF DL 270 / PDF views 121

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 41 / PDF DL 53 / PDF views 22

Abstract | PDF (251.08 KB)


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