CECCAR Business Review » Sitemap
Pages:
- Home page
- Subscription
- Advertisement
- Contact
- Aims and Scope
- Open access
- Editorial board
- Archive
- International databases and indexing
- For authors
Numbers:
- Detecting the Elements for Cosmeticizing the Financial Statements Using Analytical Models – [PDF], Valentin Burcă, Oana Bogdan
- Value Adjustments Established at the Balance Sheet Date, Accounting and Fiscal Treatments Applicable to Taxpayers – [PDF], Elena Stănciulescu
- The Budgetary Management of Production – [PDF], Corina-Graziella Bâtcă-Dumitru, Daniela-Nicoleta Sahlian, Cleopatra Șendroiu
- Study Regarding the Development of an Investment Project. (I) – Identifying the Main Suppliers and Customers – [PDF], Bogdan Cosmin Gomoi
- Accounting for the Loans Granted for Early Education – [PDF], Mirela Pavone, Allex Zara, Adriana Popa
- The Taxation of Income Obtained from Advisory Activity in the Field of Information Technology – [PDF], Lucian Cernușca
- The Administration of Another Person’s Assets – [PDF], Ioana Nely Militaru
- Comparative Analysis Regarding the Recognition and Evaluation of Property, Plant and Equipment – IAS 16 vs. OMPF No. 1802/2014 – [PDF], Mărioara Molociniuc (Hrițcan)
- Quality and Quantity in Accountancy – [PDF], Horia Cristea
- Comparative Analysis Regarding the Recognition and Evaluation of Property, Plant and Equipment– IAS 16 vs. OMPF No. 1802/2014 – [PDF], Mărioara Molociniuc (Hrițcan)
- The Elimination of Shareholdings in Subsidiaries, Jointly Controlled Entities and Associates – [PDF], Corina-Graziella Bâtcă-Dumitru
- The Accounting Treatment Regarding Grants in Agriculture from the Perspective of the National Accounting Reference System and the International One – [PDF], Maria Petronela Aron, Monica Laura Zlati
- Management and Profitability Ratios – The Connection Between the Financial Position and the Performance of the Economic Entities – [PDF], Bogdan Cosmin Gomoi
- Supporting the Non-Profit/Cult Organizations – [PDF], Lucian Cernușca
- Exemptions from the Payment of the Income Tax – [PDF], Mirela Păunescu, Adriana Florina Popa, Radu Ciobanu
- The Impact of Blockchain on the Accounting Profession – [PDF], Elena Alina Olaru (Colbea)
- Convergences and Divergences in Communication Between Managers and Professional Accountants – [PDF], Bogdan Cosmin Gomoi
- Specific Cases Regarding the Income Tax – The Reporting of Tax Losses and Tax Redemptions – [PDF], Mirela Păunescu, Adriana Florina Popa, Radu Ciobanu
- The Tax Regime Regarding the Taxation of Revenues Obtained Through Contracts of Sport Activities – [PDF], Lucian Cernușca
- The Consequences for the Romanian State Budget Generated Through the Inappropriate Interpretation/ Evading of the Civil and Tax Legislation in Relation to the Sale of Second-Hand Vehicles – [PDF], Gabriel Goicea
- Financial Management of POCU European Funding Projects – [PDF], Elena Stănciulescu
- The Impact of Blockchain on the Accounting Profession – [PDF], Elena Alina Olaru (Colbea)
- Comparative Analysis of Measurement after Recognition of Property, Plant and Equipment – IAS 16 vs. OMPF No. 1802/2014 – [PDF], Mărioara Molociniuc (Hrițcan)
- Exemplifying the Effect of Big Bath Accounting in the Pandemic – [PDF], Valentin Burcă, Dorel Mateș, Oana Bogdan
- The Role of Professional Accountants in Entity Management – [PDF], Anamaria Ghiura, Marta Grancea
- Comparative Study on the Valuation of Property, Plant and Equipment after Recognition – IAS 16 vs. OMPF No. 1802/2014 – [PDF], Mărioara Molociniuc (Hrițcan)
- The Performance Factors at the Level of the Financial Management of an Economic Entity – Between Normality and the COVID-19 Pandemic – [PDF], Bogdan Cosmin Gomoi
- Single Return for 2021 – [PDF], Lucian Cernușca
- Quantitative Research Regarding the Impact of Amending the VAT Legislation on the Business Environment and on the Population – [PDF], George-Adrian Stanciu
- Accounting Conservatism and Cost of Equity Capital – Evidence from Indonesia – [PDF], Ratna Puji Astuti Krismiaji
- The Eliminations of Intra-Group Accounts, Unachieved Internal Results and Dividends – [PDF], Corina-Graziella Bâtcă-Dumitru
- Study Regarding the Accounting and Taxation of Exploration for and Evaluation of Mineral Resources – [PDF], Cristina Nicolaescu
- SIG and CAF – Methods of Tracking and Analysing the Financial Performances of Economic Entities – [PDF], Bogdan Cosmin Gomoi, Natalia Ioana Pantelimon
- Stock Valuation Methods – [PDF], Delia Andreea Florea, Diana Iulia Opriș
- Statement 311 – [PDF], Lucian Cernușca
- Activities for Preventing, Identifying and Sanctioning the Irregularities Emerged in Obtaining and Using European Funds and/or National Public Funds – [PDF], Elena Stănciulescu
- The Link Between Public Management and Accounting from the Point of View of Performance – [PDF], Cristina Silvia Nistor, Cristina Alexandrina Ștefănescu
- Study Regarding the Impact of the COVID-19 Pandemic on Firms in Arad County – [PDF], Delia David, Lucian Cernușca
- The Adjustment of Individual Annual Financial Statements – [PDF], Corina-Graziella Bâtcă-Dumitru
- Brief Financial Diagnosis of a Transnational Company – [PDF], Bogdan Cosmin Gomoi, Mioara Florina Pantea, Lavinia Denisia Cuc
- The Taxation of Income from Consultancy Activities Regarding the Accessing and Implementation of the Projects Financed by European Funds – [PDF], Ramona Lile, Teodor-Florin Cilan, Grigorie Sanda, Robert Cristian Almași, Silviu Ilie Săplăcan
- The Contest and Suspension of the Administrative Tax Provisions. The Notification of the Prosecuting Authorities and Consequences Regarding the Ongoing Procedures – [PDF], Raluca Cristina Andrei
- Conducting the Acquisition Process Within European Funding Projects – [PDF], Elena Stănciulescu
- The Accounting Profession in the Context of Globalisation – [PDF], Dorel Mateș, Roxana Mirella Irimuș
- Challenges and Trends for the Incorporation of Big Data in the Accounting Profession: From the Traditional Approach to the Future Professional Accountant – [PDF], Adrian Groșanu, Melinda-Timea Fülöp, George-Silviu Cordoș, Gabriel Raita
- The Perception of the Economic Field Professionals Regarding the Accounting and Tax Regulations Specific to SMEs – [PDF], Bogdan-Alexandru Smercinschi
- The Accounting and Tax Regime Regarding the Real Estate Rentals – [PDF], Lucian Cernușca
- Study Regarding the Budgeting of an Economic Entity’s Cash Flow in the Context of the Accrual Accounting System – [PDF], Bogdan Cosmin Gomoi
- Related Party Transactions: A Series of Relevant Considerations – [PDF], Mirela Păunescu, Adriana Florina Popa, Radu Ciobanu
- The Role of Digital Competences in the Economic Recovery in the Context of the COVID-19 Pandemic – [PDF], Daniela-Nicoleta Sahlian, Mihai Vuță, Elena Stănciulescu, Florentina Pantazi
- Challenges and Trends for the Incorporation of Big Data in the Accounting Profession: From the Traditional Approach to the Future Professional Accountant – [PDF], Adrian Groșanu, Melinda-Timea Fülöp, George-Silviu Cordoș, Gabriel Raita
- Accounting Education – Between Digitalisation and the COVID-19 Pandemic Crisis – [PDF], Robert-Aurelian Șova, Adriana Florina Popa
- National and International Fiscal Regulations on Value Added Tax (II) – [PDF], George-Adrian Stanciu
- The Accounting Education, Between Digitalisation and the COVID-19 Crisis – [PDF], Robert-Aurelian Șova, Adriana Florina Popa
- Financial-Accounting Approaches Regarding the Decision of Financing the Economic Entities During the COVID-19 Pandemic – [PDF], Delia David, Semida Ducă
- Accounting and Tax Regulations and Practices Specific to Small- and Medium-Sized Entities (II) – [PDF], Bogdan-Alexandru Smercinschi
- The Fiscal Treatment of the Acquisition Expenses for the Electronic Cash Registers – [PDF], Lucian Cernușca
- Taxation of Income from Professional Training Activities – [PDF], Bogdan Cosmin Gomoi
- Grants – the European Union’s Response in the Fight Against the COVID-19 Pandemic – [PDF], Dorel Mateș, Daniel Drăguț, Aura Domil, Marian Socoliuc, Sorina Ancuța Pușcaș
- Teleworking and Working from Home in the Current Environment – [PDF], Elena Stănciulescu
- National and International Fiscal Regulations on Value Added Tax (I) – [PDF], George-Adrian Stanciu
- Professional and Transversal Accounting Competences (II) – [PDF], Lucian Cernușca, Luiela Magdalena Csorba
- Proposals Regarding Accounting for Cryptocurrencies in Accordance with Romanian Accounting Regulations – [PDF], Mirela Păunescu, Adriana Florina Popa, Radu Ciobanu
- Accounting Policy Aspects in Accordance with the Provisions of OMPF No. 1802/2014 – [PDF], Bogdan Cosmin Gomoi
- Accounting and Tax Regulations and Practices Specific to Small- and Medium-Sized Entities (I) – [PDF], Bogdan-Alexandru Smercinschi
- The de minimis Aid Scheme “Aid for the Establishment of Social Enterprises” – [PDF], Elena Stănciulescu
- Case Studies Regarding Accounting Expertise in Criminal Cases (II) – [PDF], Sergiu-Bogdan Constantin
- International Double Taxation. Content, Consequences and Avoidance (II) – [PDF], Adriana Cazacu
- Professional and Transversal Accounting Competences (I) – [PDF], Lucian Cernușca, Luiela Magdalena Csorba
- Technical Unemployment in the Context of SARS-CoV-2 Pandemic in Romania – [PDF], Liliana Maria Druiu, Daniel Drăguț
- Accounting for Events and Transactions Regarding Long-Term Debt – [PDF], Corina-Graziella Bâtcă-Dumitru
- Comparative Analysis Regarding the Financial and Financing Structure of Limited Liability Companies – [PDF], Bogdan Cosmin Gomoi, Natalia Ioana Pantelimon
- Evaluation Indicators for Investment Projects (II) – [PDF], Elena Valentina Țilică, Radu Ciobanu
- The Reverse Charge Mechanism – [PDF], Elena Stănciulescu
- Case Studies Regarding Accounting Expertise in Criminal Cases (I) – [PDF], Sergiu-Bogdan Constantin
- International Double Taxation. Content, Consequences and Avoidance (I) – [PDF], Adriana Cazacu
- 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, Mirela Păunescu, 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:
- Adrian Groșanu
- Adriana Tiron-Tudor
- Adriana Cazacu
- Adriana Popa
- Adriana Florina Popa
- Alin-Constantin Dumitrescu
- Alina-Mihaela Irimescu
- Allex Zara
- Anamaria Ghiura
- Andreea Claudia Crucean
- Andrei-Marius Olariu
- Aura Domil
- Bogdan Cosmin Gomoi
- Bogdan-Alexandru Smercinschi
- Claudiu Boțoc
- Cleopatra Șendroiu
- Corina-Graziella Bâtcă-Dumitru
- Cristian Lungu
- Cristina Nicolaescu
- Cristina Alexandrina Ștefănescu
- Cristina Silvia Nistor
- Dana Pordea
- Daniel Drăguț
- Daniela Pordea
- Daniela Artemisa Calu
- Daniela-Nicoleta Sahlian
- Delia David
- Delia Andreea Florea
- Diana Iulia Opriș
- Dorel Mateș
- Ecaterina Monica Moise
- Elena Stănciulescu
- Elena Alina Olaru (Colbea)
- Elena Valentina Țilică
- Florentina Pantazi
- Gabriel Raita
- Gabriel Goicea
- George-Adrian Stanciu
- George-Silviu Cordoș
- Grigorie Sanda
- Horia Cristea
- Ioan-Codruț Țurlea
- Ioana Dragu
- Ioana Nely Militaru
- Lavinia Denisia Cuc
- Liliana Maria Druiu
- Lucian Cernușca
- Lucian-Dorel Ilincuță
- Luiela Magdalena Csorba
- Luminița Păiușan
- Margareta Lespezanu
- Maria Mornea
- Maria Petronela Aron
- Marian Socoliuc
- Mărioara Molociniuc (Hrițcan)
- Marta Grancea
- Melinda-Timea Fülöp
- Mihai Vuță
- Mioara Florina Pantea
- Mirela Păunescu
- Mirela Nichita
- Mirela Pavone
- Monica Laura Zlati
- Natalia Ioana Pantelimon
- Oana Bogdan
- Ovidiu-Constantin Bunget
- Radu Ciobanu
- Raluca Dimitriu
- Raluca Cristina Andrei
- Ramona Lile
- Ratna Puji Astuti Krismiaji
- Robert Cristian Almași
- Robert-Aurelian Șova
- Roxana Mirella Irimuș
- Semida Ducă
- Sergiu-Bogdan Constantin
- Silviu Ilie Săplăcan
- Sonia Elena Popescu
- Sorina Ancuța Pușcaș
- Svetlana Mihăilă
- Teodor-Florin Cilan
- Teodora Viorica Fărcaş
- Valentin Burcă
- 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:
- 230 form
- ANAF
- Basel approach
- Beneish M-Score
- Big Data
- CAEN code 5889
- CAEN code 6202
- CAS
- CASS
- CECCAR
- CEE economies
- COVID-19
- Directive
- Directive 2014/95/EU
- Environment Fund
- European Commission
- European Social Fund
- European Union
- European funds
- FDI
- Fiscal Code
- Form 107
- GEO No. 132/2020
- GEO No. 30/2020
- GO 65/1994
- IAS 16
- IAS 20
- IAS 41
- IFRS
- IFRS 9
- IPSAS/EPSAS
- IT competencies
- International Financial Reporting Standards
- International Standards on Internal Auditing
- Labour Code
- Law No. 153/2020
- MFP
- Monitorul Oficial
- NFRD
- OMPF No. 1802/2014
- OPANAF
- PEG model
- POCU
- Program regarding the stimulation of national car park renewal
- Romania
- Romanian authorities
- SARS-CoV-2
- Tax Code
- The Order of the President of ANAF 139/2020
- VAT
- VAT adjustment
- VAT cash accounting system
- VAT code
- VAT deduction
- VAT exemption
- VAT rates
- VAT registration number cancellation
- Virtual private space
- absolute deviation
- accountant
- accountants
- accounting
- accounting and tax regulations
- accounting education
- accounting estimates
- accounting expertise in commercial conflicts
- accounting expertise in criminal cases
- accounting firms
- accounting policies
- accounting policies handbook
- accounting profession
- accounting treatment
- accrual
- accrual accounting
- accrual methods
- acquisition cost
- actual cost
- adjustment
- administration
- administrative contest
- administrative litigation
- advice
- advisory engagements
- agricultural cooperative
- agriculture
- allowance
- allowances
- analyzed legislation
- annual income tax
- artificial intelligence
- assessment
- associates
- assurance engagements
- audit
- auditor independence
- authorized evaluator
- average rate
- balance sheet
- bank loan
- beneficiary
- bids evaluation
- big bath accounting
- blockchain
- book value
- bottleneck
- breakeven
- budgeting
- buildings
- business
- business advisor
- business models
- capital
- capitalization
- carrying amount
- case file
- cash flow
- chargeability
- charging methods
- communication
- communism
- company
- competitive procedure
- concessional debt
- conclusions
- conflict of interests
- conservatism
- consolidated companies
- consolidated result
- consolidation
- constructions
- consumer
- continuous professional development
- contracting authority
- control activities
- control environment
- convention
- cooperative members
- coronavirus
- corporate governance
- cost
- cost inductor
- cost model
- cost of capital
- cost plus method
- cost-based model
- costumers
- credit method
- credit risk
- creditworthiness
- criminal file
- crisis
- cryptocurrency
- cult organization
- cult unit
- cumulation of balances
- current production
- current result
- de minimis aid
- debtor
- decisions
- declarative obligations
- degree of indebtedness
- development
- deviations
- differential analysis
- digital era
- digital services
- digital solutions
- digitalisation
- direct acquisition
- direct cost
- discount
- discounting
- distortion
- disturbances
- dividends
- documentary material
- double taxation
- duties
- e-invoicing
- early education expenses
- earning or loss resulting from fair value modification
- economic activity
- economic crisis
- economic indicators
- ecotax
- education
- effects of the pandemic
- efficiency
- electronic cash registers
- employee
- employees
- employer
- employers
- entitlement
- entity value
- environmental indicators
- equity
- equity capital costs
- equity premiums
- estimated annual income
- ethics
- evaluation
- event after the balance sheet date
- events after the reporting date
- excess or deficiency resulting from re-evaluation
- exemption
- exemption method
- expert accountant
- exploitation of mineral resources
- factor
- fair value
- fair value-based model
- fair view
- filling obligations
- final products
- financial and accounting services
- financial correction
- financial diagnosis
- financial leasing
- financial ratios
- financial reporting
- financial statements
- financial structure
- financial year
- financing decision
- financing sources
- financing structure
- fiscal burden
- fiscal policies
- fiscal treatment
- flat-rate
- forecast
- foreign currency contract
- forensic accounting expertise
- form 230
- form 394
- fraud
- globalisation
- grant
- grants
- health crisis
- identification
- impact identification
- impact management
- impairment
- incentive
- incentives
- income
- income from salaries
- income tax
- income tax bracket
- indemnity
- independent activities
- indicator
- indirect cost
- individual financial statements
- information
- information technologies
- information technology
- informative declaration
- input value
- inputs
- integrated waste management
- intellectual property rights
- interests
- intermediate management balances
- internal audit
- internal rate of return
- intra-group accounts
- inventories
- inventory
- investment project
- investment property
- investor
- irregularity
- jointly controlled entities
- judicial accounting expertise report
- just value
- labour taxes
- lands
- layoff
- leasing
- legal person
- legislative changes
- lending activity
- licensed accountant
- limited deduction
- limited liability company
- linear programming
- listed companies
- loan
- loan from bond issue
- long-term debt
- loss
- management
- manager
- managers
- mandate
- mandate through testament
- market
- market capitalization
- measure
- micro-entities income tax
- modified internal rate of return
- monetary values
- monitoring
- moral
- motor vehicle
- moving deviation
- mutual companies
- national accounting regulations
- needs for components
- net carrying value
- net discount value
- net income
- net realizable value
- non-financial reporting
- non-profit entity
- non-profit organisation
- non-profit organization
- non-taxable income
- normality
- objectives
- online business
- online communication
- operating cycle
- optimal sales price
- outputs
- own shares
- pandemic
- parent
- part-time contract
- participating shares
- payment requests
- pensioners
- percentage reduction
- performance
- plant and equipment
- pre-complaint procedure
- pre-finance
- present
- private grants
- private scholarship
- process cost
- production cost
- production management
- professional accountant
- professional competences
- professional judgement
- professional relationships
- professional training program
- professionalism
- profit
- profit and loss account
- profitability
- profitability index
- property
- prudence
- public acquisition
- public management
- ratio
- ratios
- real estate
- receipts and payments budget
- receivables
- recovery time limit
- reimbursement requests
- reinvested profit
- related parties
- relief
- remote work
- rental contract
- renting
- reported result
- reporting for management
- reserves
- resolution
- revaluation
- revaluation model
- revaluation reserve
- revenues from investments
- reverse charge
- risk assessment
- risks of indebtedness
- rules
- safeguards
- second-hand vehicles
- securities
- self-financing ability
- settlements with staff
- shares
- simplification measures
- single declaration
- single return
- single tax return
- small- and medium-sized entities
- social contributions
- social economy
- social enterprise
- social indicators
- social integration enterprise
- social security contributions
- special taxation regime
- speculative asset
- sponsor
- sponsorship
- sport activities contract
- standard cost
- statement 311
- statement of cash flows
- stock market methods
- strategy
- stress test for companies
- subsidiaries
- supplier/provider
- suppliers
- suspension of the execution of the administrative tax provision
- tangible fixed asset/intangible asset
- target price
- target return on investments
- tax
- tax and accounting practices
- tax and accounting regulations
- tax facilities
- tax incentives
- tax liabilities
- tax loss
- tax payer
- tax relief
- tax result
- tax system
- taxable income
- taxable transactions
- taxation
- taxes
- taxpayers
- technical unemployment
- technology
- teleworking
- the 711 statement
- the Civil Code
- the Fiscal Code
- the Order of the President of National Agency for Fiscal Administration No. 188/2018
- the accountancy-handling-operation triplet
- the chi-squared test
- the digital era
- the rank-ordering method
- the recipient of the sponsorship
- the revision of the estimates
- the single tax return
- the statement of changes in equity
- threats
- time value of money
- trainer
- transfer price file
- transnational company
- transversal competences
- unachieved internal results
- uncertain environment
- uncertainty
- undergraduate/graduate students
- unemployment indemnity
- unique statement
- unstable environment
- valuation
- valuation allowance
- valuation allowances
- value added tax
- voluntary/mandatory disclosure
- warranties
- waste management
- wealth
- work from home
- work integration social enterprise
- working from home
- yield
