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- Planning the Training of the Accountancy Apprentices within the Accounting Companies – [PDF], Daniela Maleș
- Accounting and Tax Treatment of Provisions – [PDF], Cristina Nicolaescu
- Applying the Direct-Costing Method in the Hotel Sector – [PDF], Cristian-Remus Jurj, Adelin-Nicolae Mateș
- Input and Output in/from the VAT upon Collection System – [PDF], Lucian Cernușca
- Joint Venture and Value Added Tax Regime. Common Law Norms versus Fiscal Law Norms – [PDF], Doru Pleșea
- SAF-T – The Reporting that Will Improve the Collection? – [PDF], Florin Andrei, Alina Petraș
- History of Accounting Expertise – At the Profession’s Centenary – [PDF], Anca Alexandra Pantazi, Florentina Pantazi
- The Challenges of Digitalization in the Public Sector: Cloud Computing – [PDF], Alina Crîșmariu (Șomîtcă), Sorin Șomîtcă
- The Influence of Direct Foreign Investments on Romania’s Economic Growth in the Context of the COVID-19 Pandemic – [PDF], Radu Ciobanu, Daniela-Nicoleta Sahlian, Mihai Vuță, Silviu Cornel Chiriac
- The Controlling – the Prospective Key that Leads the Way towards the Proactive Fulfilment of the Firm’s Objectives – [PDF], Luana Cosăcescu
- Accounting for and Analysing the E-Commerce Operations – between Platform and Courier – [PDF], Bogdan Cosmin Gomoi
- The Accounting Treatment Applicable to Non-Refundable European Funds – [PDF], Elena Stănciulescu
- The Taxation Revenue from Independent Activities Obtained from Exercising the Expert Accountant Profession – [PDF], Lucian Cernușca, Ronela-Manuela Lascu
- The Challenges of Digitalization in the Public Sector: Cloud Computing – [PDF], Alina Crîșmariu (Șomîtcă), Sorin Șomîtcă
- Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achievement – [PDF], Claudia Cătălina Ciocan
- Practical Solutions to Increase Business’ Resilience. Diagnostic Analysis of the Company’s Financial Position and Performance – [PDF], Elena Cristina Dorneanu
- The Beginning of Accounting. The Emergence and Evolution of the Romanian Accounting Thinking – [PDF], Elena Stănciulescu
- The Accounting Information Quality – A Bibliometric Analysis – [PDF], Dorel Mateș, Daniela Pordea
- Practical Solutions to Increase Business’ Resilience. Diagnostic Analysis of the Company’s Financial Position and Performance – [PDF], Elena Cristina Dorneanu
- Business Digitalization, a Challenge for Taxation – [PDF], Robert-Aurelian Șova, Adriana Florina Popa
- Single Tax Rectifying Statement – [PDF], Lucian Cernușca
- The Assessment for the Financial Reporting – Allocation of the Real Estate’s Purchase Price – [PDF], Silviu Cornel Chiriac
- The Impact of Applying AAOIFI in Islamic Banks. Case Study in Iraqi Islamic Banks (II) – [PDF], Dhiaa Al Deen Alazzawi, Ileana Nișulescu-Ashrafzadeh
- Macro-Level Determinants of Board Effectiveness in UK and Romanian Listed Companies: A Conceptual Approach – [PDF], Peter Jansen, Gabriel Viorel Raita
- Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achievement (II) – [PDF], Claudia Cătălina Ciocan
- The Financial Analyses of an Entity from the Tourism Field – Between Normality and the COVID-19 Pandemic – [PDF], Bogdan Cosmin Gomoi
- Adjusting the Tax Base of the Value Added Tax – [PDF], Lucian Cernușca
- Tax Inspection – [PDF], Raluca Cristina Andrei
- The Impact of Applying AAOIFI in Islamic Banks. Case Study in Iraqi Islamic Banks (I) – [PDF], Dhiaa Al Deen Alazzawi, Ileana Nișulescu-Ashrafzadeh
- Working Capital Management and Cash Holdings: Evidence from LQ45 Companies in Indonesia – [PDF], Anggita Langgeng Wijaya, Mayang Resqita Ayu Nadya
- Direct Taxation in the European Union Countries (II) – [PDF], Maria-Cosmina Pințea
- Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achievement (I) – [PDF], Claudia Cătălina Ciocan
- Human Resources Budget – [PDF], Corina-Graziella Bâtcă-Dumitru, Daniela-Nicoleta Sahlian, Cleopatra Șendroiu
- Short Financial Diagnosis for a Transport Entity – [PDF], Bogdan Cosmin Gomoi
- The Taxation Mechanism for the Income Obtained Through Practice of the Lawyer Profession – [PDF], Lucian Cernușca, Vanina Adoriana Trifan
- The Taxation Regime of Enterprises: Income Tax vs. Revenue Tax – [PDF], Elena Stănciulescu
- Financial Mechanisms Used in Implementing Projects with European Funds – [PDF], Mihaela Enachi
- The Impact of Applying the IFRSs in Emerging Economies. Case Study on Iraqi Conventional Banks – [PDF], Dhiaa Al Deen Alazzawi, Ileana Nișulescu-Ashrafzadeh
- Direct Taxation in the European Union Countries (I) – [PDF], Maria-Cosmina Pințea
- LLC vs. NGO, Similarities and Differences in the Accounting Treatment of Inventories – [PDF], Elena Stănciulescu
- The Budgetary Management of Sales – [PDF], Corina-Graziella Bâtcă-Dumitru, Daniela-Nicoleta Sahlian, Cleopatra Șendroiu
- Study Regarding the Development of an Investment Project. (III) – Project Evaluation – [PDF], Bogdan Cosmin Gomoi
- Social Security Contribution (CAS) Owed by Natural Persons that Obtain Revenues from Independent Activities – [PDF], Lucian Cernușca
- The Impact of COVID-19 on the Tax Policy in the European Union – [PDF], Radu Ciobanu, Adriana Florina Popa, Mirela Păunescu
- Setting Up Share Companies and Partnerships Limited by Shares – [PDF], Ioana Nely Militaru
- Development of Rating Models under IFRS 9 – [PDF], Ioan-Codruț Țurlea
- Performance Measurement Methods in Business Entities – [PDF], Ioan-Codruț Țurlea
- LLC vs. NGO, Similarities and Differences in the Accounting Treatment of Intangible and Tangible Assets – [PDF], Elena Stănciulescu
- Approaches to Setting Sales Prices – [PDF], Corina-Graziella Bâtcă-Dumitru, Daniela-Nicoleta Sahlian, Cleopatra Șendroiu, Ioan-Codruț Țurlea
- Study Regarding the Development of an Investment Project. (II) – Estimating the Cost of Project and Identifying the Main Income and Expense Flows – [PDF], Bogdan Cosmin Gomoi
- Development of Rating Models under IFRS 9 – [PDF], Ioan-Codruț Țurlea
- Taxation of Income Obtained by Natural Persons from Lease Contracts in 2011 – [PDF], Lucian Cernușca
- The Contents of the Civil Legal Report – [PDF], Ioana Nely Militaru
- Comparative Analysis of Direct Taxation Rules from Different European Union Countries – [PDF], Maria-Cosmina Pințea
- 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]
- Adelin-Nicolae Mateș
- Adrian Groșanu
- Adriana Tiron-Tudor
- Adriana Cazacu
- Adriana Popa
- Adriana Florina Popa
- Alin-Constantin Dumitrescu
- Alina Crîșmariu (Șomîtcă)
- Alina Petraș
- Alina-Mihaela Irimescu
- Allex Zara
- Anamaria Ghiura
- Anca Alexandra Pantazi
- Andreea Claudia Crucean
- Andrei-Marius Olariu
- Anggita Langgeng Wijaya
- Aura Domil
- Bogdan Cosmin Gomoi
- Bogdan-Alexandru Smercinschi
- Claudia Cătălina Ciocan
- Claudiu Boțoc
- Cleopatra Șendroiu
- Corina-Graziella Bâtcă-Dumitru
- Cristian Lungu
- Cristian-Remus Jurj
- Cristina Nicolaescu
- Cristina Alexandrina Ștefănescu
- Cristina Silvia Nistor
- Dana Pordea
- Daniel Drăguț
- Daniela Pordea
- Daniela Maleș
- Daniela Artemisa Calu
- Daniela-Nicoleta Sahlian
- Delia David
- Delia Andreea Florea
- Dhiaa Al Deen Alazzawi
- Diana Iulia Opriș
- Dorel Mateș
- Doru Pleșea
- Ecaterina Monica Moise
- Elena Stănciulescu
- Elena Alina Olaru (Colbea)
- Elena Cristina Dorneanu
- Elena Valentina Țilică
- Florentina Pantazi
- Florin Andrei
- Gabriel Raita
- Gabriel Goicea
- Gabriel Viorel Raita
- George-Adrian Stanciu
- George-Silviu Cordoș
- Grigorie Sanda
- Horia Cristea
- Ileana Nișulescu-Ashrafzadeh
- Ioan-Codruț Țurlea
- Ioana Dragu
- Ioana Nely Militaru
- Lavinia Denisia Cuc
- Liliana Maria Druiu
- Luana Cosăcescu
- Lucian Cernușca
- Lucian-Dorel Ilincuță
- Luiela Magdalena Csorba
- Luminița Păiușan
- Margareta Lespezanu
- Maria Mornea
- Maria Petronela Aron
- Maria-Cosmina Pințea
- Marian Socoliuc
- Mărioara Molociniuc (Hrițcan)
- Marta Grancea
- Mayang Resqita Ayu Nadya
- Melinda-Timea Fülöp
- Mihaela Enachi
- Mihai Vuță
- Mioara Florina Pantea
- Mirela Păunescu
- Mirela Nichita
- Mirela Pavone
- Monica Laura Zlati
- Natalia Ioana Pantelimon
- Oana Bogdan
- Ovidiu-Constantin Bunget
- Peter Jansen
- Radu Ciobanu
- Raluca Dimitriu
- Raluca Cristina Andrei
- Ramona Lile
- Ratna Puji Astuti Krismiaji
- Robert Cristian Almași
- Robert-Aurelian Șova
- Ronela-Manuela Lascu
- Roxana Mirella Irimuș
- Semida Ducă
- Sergiu-Bogdan Constantin
- Silviu Cornel Chiriac
- Silviu Ilie Săplăcan
- Sonia Elena Popescu
- Sorin Șomîtcă
- Sorina Ancuța Pușcaș
- Svetlana Mihăilă
- Teodor-Florin Cilan
- Teodora Viorica Fărcaş
- Valentin Burcă
- Vanina Adoriana Trifan
- Veronica Grosu
- 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
- 230 form
- AAOIFI
- ANAF
- Basel approach
- Beneish M-Score
- Big Data
- CAEN code 5889
- CAEN code 6202
- CAS
- CASS
- CECCAR
- CEE economies
- COVID-19
- COVID-19 pandemic
- Directive
- Directive 2014/95/EU
- EU
- Environment Fund
- European Commission
- European Social Fund
- European Union
- European funds
- European tax system
- FDI
- Fiscal Code
- Form 107
- GEO No. 132/2020
- GEO No. 30/2020
- GO 65/1994
- GO No. 65/1994
- IAS 16
- IAS 20
- IAS 41
- IFRS
- IFRS 9
- IPSAS/EPSAS
- IT competencies
- International Financial Reporting Standards
- International Standards on Internal Auditing
- Iraqi Islamic banks
- Iraqi conventional banks
- Iraqi system banks
- LLC
- LQ45 index
- Labour Code
- Law No. 153/2020
- MFP
- Member States
- Monitorul Oficial
- Murabaha
- NFRD
- NGO
- National Social Security Fund for Lawyers
- OECD
- OMPF No. 1802/2014
- OPANAF
- Order of the President of NAFA No. 14/2021
- PEG model
- POCU
- Program regarding the stimulation of national car park renewal
- Romania
- Romanian authorities
- SAF-T
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- Shariah
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- The Order of the President of ANAF 139/2020
- UK and Romania
- VAT
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- Virtual private space
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- economic activity
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- ecotax
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- form 097
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- just value
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- linear programming
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- mission
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- monetary values
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- needs for components
- net carrying value
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- normality
- objectives
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- operating cycle
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- output from the system
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- own shares
- packaging
- pandemic
- parent
- part-time contract
- participating shares
- payment request
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- pensioners
- percentage reduction
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- pre-complaint procedure
- pre-finance
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- present
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- process cost
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- production management
- professional accountant
- professional accounting practice
- professional competences
- professional judgement
- professional relationships
- professional training program
- professionalism
- profit
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- profitability
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- property
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- provisional enforcement
- provisions
- prudence
- public acquisition
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- purchase price
- ratio
- ratios
- real estate
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- receipts and payments budget
- receivables
- recovery time limit
- reimbursement request
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- reinvested profit
- related parties
- relief
- remote work
- rent
- rental contract
- renting
- reorganisation plan
- reported result
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- reserves
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- restaurants and catering
- revaluation
- revaluation model
- revaluation reserve
- revenue
- revenues from investments
- reverse charge
- risk assessment
- risks of indebtedness
- rules
- safeguards
- sales budgeting
- science mapping
- second-hand vehicles
- securities
- self-financing ability
- self-taxation
- settlements with staff
- share capital
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- simple entry
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- single declaration
- single return
- single statement
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- single tax return
- small- and medium-sized entities
- social contributions
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- social indicators
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- social security contribution
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- special taxation regime
- speculative asset
- sponsor
- sponsorship
- sport activities contract
- staff movement
- standard cost
- statement 311
- statement of cash flows
- statute of limitations
- stock market methods
- strategy
- stress test for companies
- structural ratios
- subject of law
- subjective civil rights
- subsidiaries
- subsidiary
- subsidies
- supplier
- supplier/provider
- suppliers
- suspension of tax inspection
- 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 base
- tax facilities
- tax incentives
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- tax payer
- tax policy
- tax receivables
- tax relief
- tax reporting
- tax result
- tax revenue specific to micro-enterprises
- 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 public sector
- the quality of information
- 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
- timeliness
- trainer
- transfer price file
- transnational company
- transports
- transversal competences
- true and fair view
- turnover
- unachieved internal results
- uncertain environment
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- undergraduate/graduate students
- unemployment indemnity
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- unique statement
- unstable environment
- valuation
- valuation allowance
- valuation allowances
- value added tax
- value depreciation
- value relevance
- voluntary/mandatory disclosure
- wage bill
- wage policy
- warranties
- waste management
- wax tablets
- wealth
- work from home
- work integration social enterprise
- working from home
- yield