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Numbers:
- The Perception of Professional Accountants Regarding the Future of the Accounting Profession in the Digital Era – [PDF], Delia David, Lucian Cernușca
- Opinions Regarding the Impact of the COVID-19 Pandemic over the Financial Reporting – [PDF], Ovidiu-Constantin Bunget, Alin-Constantin Dumitrescu, Cristian Lungu, Andrei-Marius Olariu
- Accounting for Events and Transactions Regarding Equity – [PDF], Corina-Graziella Bâtcă-Dumitru
- Estimating in Accounting – [PDF], Bogdan Cosmin Gomoi
- Evaluation Indicators for Investment Projects (I) – [PDF], Elena Valentina Țilică, Radu Ciobanu
- Taxation Mechanism for Revenues from Independent Activities Based on the Income Tax Bracket System – [PDF], Lucian Cernușca
- Case Studies Regarding Accounting Expertise in Commercial Conflicts – [PDF], Sergiu-Bogdan Constantin
- A Literature Review on the Auditor’s Independence Between Threats and Safeguards – [PDF], Andreea Claudia Crucean
- Optimizing the Payroll Costs in the Circumstances of the COVID-19 Crisis – [PDF], Mirela Păunescu
- Non-Financial Reporting and Reporting for Management in the Circumstances of the Coronavirus Crisis – [PDF], Daniela Artemisa Calu, Mirela Nichita
- Accounting and Fiscal Approaches Concerning the Motor Vehicles which Are Not Exclusively Used for the Purpose of Economic Activities – [PDF], Bogdan Cosmin Gomoi
- A Study Concerning the Application of the Activity-Based Costing Method for Entities Operating in the Building Sector – [PDF], Delia David, Daniela Pordea, Luminița Păiușan
- The Time Value of Money – [PDF], Elena Valentina Țilică, Radu Ciobanu
- Mutual Companies – A Viable Financing Solution in Times of Crisis – [PDF], Elena Stănciulescu
- The Taxation Mechanism for Income Obtained from Foreign Currency Rental Contracts – [PDF], Lucian Cernușca
- The Road to Transposing the Non-Financial Reporting EU Directive within the Romanian Context – The 2013-2020 Period – [PDF], Adriana Tiron-Tudor, Teodora Viorica Fărcaş, Ioana Dragu, Ecaterina Monica Moise
- Financial Reporting According to National Accounting Regulations, in the Context of the Coronavirus Crisis – [PDF], Corina-Graziella Bâtcă-Dumitru, Alina-Mihaela Irimescu
- Financial Reporting for Entities Applying IFRS, in the Context of the Coronavirus Crisis – [PDF], Mirela Nichita, Daniela Artemisa Calu
- The Tax and Accounting Treatments Regarding the Revaluation of Buildings and Lands – [PDF], Bogdan Cosmin Gomoi
- Distributing the Financial Year Result by Destination – [PDF], Elena Stănciulescu
- Tax Measures Adopted in the Context of the Coronavirus Crisis – [PDF], Adriana Florina Popa, Radu Ciobanu
- The Mechanism for the Taxation of Investment Incomes – [PDF], Lucian Cernușca
- Non-Financial Reporting in Romania in the pre-Directive 2014/95/EU Period (1990-2013) – [PDF], Adriana Tiron-Tudor, Teodora Viorica Fărcaş, Ioana Dragu, Ecaterina Monica Moise
- Coronavirus – Business Implications. The Professional Accountant, Business Advisor – [PDF], Radu Ciobanu, Daniela-Nicoleta Sahlian, Mihai Vuță
- The Options of Companies Against the Backdrop of the Coronavirus Pandemic. How to Manage Workforce? – [PDF], Raluca Dimitriu
- Specific Practices Regarding the Recording in Accounting of the Economic-Financial Operations Regarding the Personnel, During the Period of Emergency Status Established by the Decree 195/2020 – [PDF], Margareta Lespezanu
- The Impact of Events Subsequent to the Financial Year End on the Financial Statements – [PDF], Elena Stănciulescu
- The Effects of Indebting the Entity as a Result of Choosing Long Term Financing – [PDF], Horia Cristea, Claudiu Boțoc
- Internal Audit (II) – [PDF], Mirela Păunescu
- Form 230 – [PDF], Lucian Cernușca
- The Impact of FDI over Economic Growth and how COVID-19 Crisis Can Impact the CEE Economies – [PDF], Radu Ciobanu, Robert-Aurelian Șova, Adriana Florina Popa
- Organising the Accounting Activity within Entities in the Production Field (II) – [PDF], Dorel Mateș, Veronica Grosu, Aura Domil, Svetlana Mihăilă, Marian Socoliuc, Oana Bogdan, Dana Pordea
- Considerations Regarding the Accounting Treatment Applied to Investment Properties (II) – [PDF], Lucian-Dorel Ilincuță
- Allowances and Valuation Allowances – Essential Elements for the Presentation of the Fair View of the Financial Statements – [PDF], Elena Stănciulescu
- Internal Audit (I) – [PDF], Mirela Păunescu
- The Single Return for the Year 2020 – [PDF], Lucian Cernușca
- The Taxation Mechanism for Revenues Obtained from Intellectual Property Rights – [PDF], Bogdan Cosmin Gomoi
- Challenges of the Digital Era Development in Relation to Tax Systems. Taxing the Digital Economy – [PDF], Robert-Aurelian Șova, Adriana Florina Popa
- Analyzed Legislation – [PDF]
- Case Study on the Presentation of Financial Statements in the Communist Period and in Current Times (II) – [PDF], Sonia Elena Popescu
- Organising the Accounting Activity within Entities in the Production Field (I) – [PDF], Dorel Mateș, Veronica Grosu, Aura Domil, Svetlana Mihăilă, Marian Socoliuc, Oana Bogdan, Dana Pordea
- The Accounting and Tax Regime Regarding Sponsorship – [PDF], Lucian Cernușca
- Considerations Regarding the Accounting Treatment Applied to Investment Properties (I) – [PDF], Lucian-Dorel Ilincuță
- COSO Model for Internal Control (II) – [PDF], Mirela Păunescu
- The Taxation of Income Obtained from Practicing the Expert Accountant and Licensed Accountant Profession – [PDF], Bogdan Cosmin Gomoi
- The Tax Regime of Non-Profit Organisations – [PDF], Elena Stănciulescu
- Analyzed Legislation – [PDF]
- Case Study on the Presentation of Financial Statements in the Communist Period and in Current Times (I) – [PDF], Sonia Elena Popescu
- New Accounting Regulations on Waste Management – [PDF], Lucian Cernușca, Luiela Magdalena Csorba
- COSO Model for Internal Control (I) – [PDF], Mirela Păunescu
- Features of the Accounting Records Specific to the Cooperative System in Agricultural Cooperatives – [PDF], Maria Mornea
- The Fiscal Burden in Relation to Income from Salaries. European Union Case Study – [PDF], Radu Ciobanu, Daniela-Nicoleta Sahlian, Mihai Vuță
- Taxation for Individual Part-Time Contracts – [PDF], Bogdan Cosmin Gomoi
- The Establishment of Social Enterprises, an Important Pillar Supported by the European Social Fund – [PDF], Elena Stănciulescu
- Analyzed Legislation – [PDF]
Authors:
- Adriana Tiron-Tudor
- Adriana Florina Popa
- Alin-Constantin Dumitrescu
- Alina-Mihaela Irimescu
- Andreea Claudia Crucean
- Andrei-Marius Olariu
- Aura Domil
- Bogdan Cosmin Gomoi
- Claudiu Boțoc
- Corina-Graziella Bâtcă-Dumitru
- Cristian Lungu
- Dana Pordea
- Daniela Pordea
- Daniela Artemisa Calu
- Daniela-Nicoleta Sahlian
- Delia David
- Dorel Mateș
- Ecaterina Monica Moise
- Elena Stănciulescu
- Elena Valentina Țilică
- Horia Cristea
- Ioana Dragu
- Lucian Cernușca
- Lucian-Dorel Ilincuță
- Luiela Magdalena Csorba
- Luminița Păiușan
- Margareta Lespezanu
- Maria Mornea
- Marian Socoliuc
- Mihai Vuță
- Mirela Păunescu
- Mirela Nichita
- Oana Bogdan
- Ovidiu-Constantin Bunget
- Radu Ciobanu
- Raluca Dimitriu
- Robert-Aurelian Șova
- Sergiu-Bogdan Constantin
- Sonia Elena Popescu
- Svetlana Mihăilă
- Teodora Viorica Fărcaş
- Veronica Grosu
Topics:
- Management accounting
- Financial accounting and reporting
- Internal control, audit and assurance
- Business law
- Business valuation
- Forensic and investigative accounting
- Finance
- Taxation
- Leadership and entrepreneurship
- Financial and performance management
- Information management and technology
- Business strategy, risk and corporate governance
- Sustainability and non-financial reporting
Keywords:
- ANAF
- CAS
- CASS
- CECCAR
- CEE economies
- COVID-19
- Directive
- Directive 2014/95/EU
- Environment Fund
- European Social Fund
- FDI
- Fiscal Code
- Form 107
- GO 65/1994
- IFRS
- IT competencies
- International Standards on Internal Auditing
- Labour Code
- MFP
- Monitorul Oficial
- NFRD
- OMPF No. 1802/2014
- OPANAF
- Program regarding the stimulation of national car park renewal
- Romania
- Tax Code
- The Order of the President of ANAF 139/2020
- VAT
- VAT exemption
- accounting education
- accounting estimates
- accounting expertise in commercial conflicts
- actual cost
- advisory engagements
- agricultural cooperative
- allowance
- allowances
- analyzed legislation
- annual income tax
- assurance engagements
- audit
- auditor independence
- authorized evaluator
- balance sheet
- breakeven
- buildings
- business advisor
- capital
- capitalization
- case file
- communication
- communism
- conclusions
- control activities
- control environment
- cooperative members
- coronavirus
- corporate governance
- cost inductor
- cost of capital
- cost-based model
- cult unit
- current production
- current result
- de minimis aid
- declarative obligations
- degree of indebtedness
- digital era
- digital services
- direct cost
- discounting
- dividends
- documentary material
- earning or loss resulting from fair value modification
- economic activity
- economic indicators
- ecotax
- effects of the pandemic
- employee
- employees
- employer
- entitlement
- environmental indicators
- equity
- equity premiums
- ethics
- event after the balance sheet date
- events after the reporting date
- excess or deficiency resulting from re-evaluation
- expert accountant
- fair value
- fair value-based model
- fair view
- filling obligations
- final products
- financial reporting
- financial statements
- financial year
- financing sources
- fiscal burden
- fiscal policies
- flat-rate
- foreign currency contract
- forensic accounting expertise
- form 230
- globalisation
- income
- income from salaries
- income tax
- income tax bracket
- indemnity
- independent activities
- indirect cost
- information
- integrated waste management
- intellectual property rights
- interests
- internal audit
- internal rate of return
- inventory
- investment property
- labour taxes
- lands
- layoff
- leasing
- lending activity
- licensed accountant
- limited deduction
- loss
- modified internal rate of return
- monetary values
- monitoring
- motor vehicle
- mutual companies
- national accounting regulations
- net discount value
- net income
- non-financial reporting
- non-profit entity
- non-profit organisation
- non-taxable income
- objectives
- online communication
- own shares
- part-time contract
- pensioners
- present
- private grants
- process cost
- production cost
- professional accountant
- professional judgement
- profit
- profit and loss account
- profitability index
- prudence
- recovery time limit
- remote work
- renting
- reported result
- reporting for management
- reserves
- revaluation
- revaluation reserve
- revenues from investments
- risk assessment
- risks of indebtedness
- safeguards
- securities
- settlements with staff
- single declaration
- single return
- single tax return
- social contributions
- social economy
- social enterprise
- social indicators
- social security contributions
- sponsor
- sponsorship
- standard cost
- tax
- tax facilities
- tax incentives
- tax payer
- tax relief
- tax result
- tax system
- taxable income
- taxation
- taxes
- technical unemployment
- the Fiscal Code
- the digital era
- the recipient of the sponsorship
- the revision of the estimates
- the statement of changes in equity
- threats
- time value of money
- uncertain environment
- uncertainty
- unique statement
- unstable environment
- valuation
- valuation allowances
- voluntary/mandatory disclosure
- waste management
- work from home
- work integration social enterprise
