Financial accounting and reporting

Digital Public Accounting Needs Professional Representation: Arguments for a Dedicated Structure Within CECCAR

Digital Public Accounting Needs Professional Representation: Arguments for a Dedicated Structure Within CECCAR

Elena Alina Colbea

Pages: 2-6

Published online: 27 Jun 2025

DOI: dx.doi.org/10.37945/cbr.2025.05.01

Statistics: views 35 / PDF DL 99 / PDF views 24

Abstract | PDF (182.76 KB)

Financial accounting and reporting

Issues Regarding Financial Assets

Issues Regarding Financial Assets

Corina-Graziella Bâtcă-Dumitru

Pages: 7-14

Published online: 27 Jun 2025

DOI: dx.doi.org/10.37945/cbr.2025.05.02

Statistics: views 38 / PDF DL 213 / PDF views 56

Abstract | PDF (217.19 KB)

Taxation

Accounting and Tax Treatment of Uncollected Receivables

Accounting and Tax Treatment of Uncollected Receivables

Lucian Cernușca

Pages: 15-26

Published online: 27 Jun 2025

DOI: dx.doi.org/10.37945/cbr.2025.05.03

Statistics: views 62 / PDF DL 468 / PDF views 142

Abstract | PDF (226.85 KB)

Taxation

Accounting and Tax Treatment of Management and Consulting Expenses

Accounting and Tax Treatment of Management and Consulting Expenses

Delia David

Pages: 27-36

Published online: 27 Jun 2025

DOI: dx.doi.org/10.37945/cbr.2025.05.04

Statistics: views 36 / PDF DL 194 / PDF views 72

Abstract | PDF (248.79 KB)

Finance

Analytical Accounting and Accounting Information Regarding Operations Financed from Non-Reimbursable External Funds in Romania

Analytical Accounting and Accounting Information Regarding Operations Financed from Non-Reimbursable External Funds in Romania

Irimie Emil Popa, Cristian Dogar, Gheorghe Fătăcean

Pages: 37-48

Published online: 27 Jun 2025

DOI: dx.doi.org/10.37945/cbr.2025.05.05

Statistics: views 71 / PDF DL 110 / PDF views 16

Abstract | PDF (225.36 KB)

Information management and technology

Rules Regarding the Use of the REGES-ONLINE Application

Rules Regarding the Use of the REGES-ONLINE Application

Elena Stănciulescu

Pages: 49-58

Published online: 27 Jun 2025

DOI: dx.doi.org/10.37945/cbr.2025.05.06

Statistics: views 26 / PDF DL 217 / PDF views 36

Abstract | PDF (206.24 KB)

Financial accounting and reporting

Unveiling Transparency: The Transformative Role of Whistleblowing in Shaping Financial Reporting and Disclosure Practices

Unveiling Transparency: The Transformative Role of Whistleblowing in Shaping Financial Reporting and Disclosure Practices

Malvern Magundwani, Newman Wadesango, Lovemore Sitsha

Pages: 59-72

Published online: 27 Jun 2025

DOI: dx.doi.org/10.37945/cbr.2025.05.07

Statistics: views 11 / PDF DL 92 / PDF views 5

Abstract | PDF (271.63 KB)


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