CECCAR Business Review » Sitemap
Pages:
- Home page
- Advertisement
- Contact
- Aims and Scope
- Open access
- Editorial board
- Archive
- International databases and indexing
- For authors
- Ethics
- Sustainability Reporting and the Impact on Accounting Education – [PDF], Robert-Aurelian Șova, Adriana Florina Popa
- Particularities of Accounting and of Valuating the Financial Reporting Informational Content for a Fitness Center – [PDF], Bogdan Cosmin Gomoi
- The Elements of the Insurance Contract – [PDF], Ioana Nely Militaru
- Offences Removed from the Scope of the Prevention Law – [PDF], Elena Stănciulescu
- Bibliometric Analysis of Cloud Accounting Phenomenon (II) – [PDF], Claudia-Florina Botar
- How Do Listed Romanian Companies Comply with or Explain Good Corporate Governance Guidelines? – [PDF], Marius Eugen Rogoz, Dragoș Andrei Stoica
- Effectiveness of Auditor’s Report as a Medium of Communication to Reduce the Level of the Audit Expectation Gap of Amon Chartered Accountants – [PDF], Newman Wadesango, Nasoma David, Lovemore Sitsha
- How Do Listed Romanian Companies Comply with or Explain Good Corporate Governance Guidelines? – [PDF], Marius Eugen Rogoz, Dragoș Andrei Stoica
- The Influence of Audit, an Important Component of Corporate Governance, on the Companies’ Performance in the Energy Sector – [PDF], Daniel Ceguș, Anda Gheorghiu, Florentina Neamțu
- The Supply Contract – [PDF], Ioana Nely Militaru
- Declarative and Payment Obligations Regarding the Taxation of Income from Independent Activities Carried Out Under Sports Activity Contracts – [PDF], Lucian Cernușca
- Bibliometric Analysis of Cloud Accounting Phenomenon (I) – [PDF], Claudia-Florina Botar
- Macroeconomic Prospects for Public Finance Management Sustainability: An Econometric Approach for Debt in Central and Eastern European Countries – [PDF], Cecilia Ciocîrlan, Bianca Roxana Salageanu (Șoldan), Andreea Stancea, Victor Ciuciuc
- The Impact of Leadership Structure Characteristics on Performance Indicators within the Technology Sector of S&P 500 Component Companies – [PDF], Ana-Gabriela Rusu
- The Pandemic Wave’s Legal Effects on Entrepreneurship in Romania. A Compilation from Midway through the Global Health Crisis (II) – [PDF], Claudia-Florina Botar
- The Impact of Leadership Structure Characteristics on Performance Indicators within the Technology Sector of S&P 500 Component Companies – [PDF], Ana-Gabriela Rusu
- Sustainability in the Digital Age: The Impact of Social Performance on the Profitability of Cyber Companies – [PDF], Victor Emanuel Ciuciuc, Maria-Manuela Catrina, Paul Ștefan Markovits, Pompei Mititean
- Sustainability Reporting. The Romanian Sustainability Code – [PDF], Elena Stănciulescu
- Analysis of the Financial Structure and of the Financing Structure within a Car Manufacturing Company – [PDF], Bogdan Cosmin Gomoi
- Revolutionising Trade: Exploring how Innovation in Selected African Countries Shapes Economic Relations with Key Regions – [PDF], Victor Ushahemba Ijirshar, Isa Jibrin Okpe, Jerome Terhemba Andohol, Philip Terhemen Abachi, Solomon Gbaka
- Effect of Audit Market Concentration on Pricing and Audit Quality. Evidence from an Emerging Economy – [PDF], Sunday Otuya
- The Pandemic Wave’s Legal Effects on Entrepreneurship in Romania. A Compilation from Midway Through the Global Health Crisis (I) – [PDF], Claudia-Florina Botar
- E-Commerce Activities Carried Out by Natural Persons. Accounting and Tax Treatment – [PDF], Elena Stănciulescu
- The Analysis of the Financial Indicators at the Level of an Entity in the Automotive Products Sector – [PDF], Bogdan Cosmin Gomoi
- Comparative Analysis of the Notion of Related Enterprise by Reference to the Old and New Legislative Provisions Applicable to Micro-Enterprises – [PDF], Mirela Păunescu
- New Developments in the Taxation of the Income from Independent Activities for Which the Net Income is Determined on a Real Basis – [PDF], Lucian Cernușca
- Ethical Dilemmas in Digital Accounting: A Comprehensive Literature Review – [PDF], Adrian Groșanu, Melinda-Timea Fülöp, Nicolae Măgdaș
- The Influence of Corporate Governance Index and Related-Party Transactions on Company Value with Political Connections as a Moderation Variable: The Case of State-Owned Companies on the Indonesia Stock Exchange – [PDF], Ima Widha Ratnasari, Gede Adi Yuniarta, Desak Nyoman Sri Werastuti
- Bibliometric Analysis of Cloud Accounting Phenomenon (II) – [PDF], Claudia-Florina Botar
- Forensic Accounting: The Emergence and Evolution of a Profession – [PDF], Nicolae Bobițan, Diana Dumitrescu
- Comparative Study on the Analysis of the Main Financial Indicators in Production, Trade and Services Activities – [PDF], Bogdan Cosmin Gomoi
- RO e-Transport National System – [PDF], Elena Stănciulescu
- Aspects Regarding the Related Enterprises – [PDF], Lucian Cernușca
- Rules for the Transition from the Income Taxation System of Micro-Enterprises to the Profit Tax – [PDF], Diana-Gabriela Pohață
- Understanding the Role of Corporate Governance in Driving Sustainability in Europe – [PDF], Pompei Mititean, Mihai-Alexandru Ghigiu
- Bibliometric Analysis of Cloud Accounting Phenomenon (I) – [PDF], Claudia-Florina Botar
- Is There a Correlation Between the Level of Education and Economic Growth in a State? – [PDF], Radu Ciobanu, Adriana Florina Popa, Daniela-Nicoleta Sahlian
- Forensic Accounting, a Viable Solution for Economic Security – [PDF], Ioan Minda
- Guarantee-Return System for Nonreusable Primary Packaging – [PDF], Elena Stănciulescu
- Analysis of the Main Groups of Financial Indicators at the Level of an Entity in the Gambling Field – [PDF], Bogdan Cosmin Gomoi
- Taxing the Incomes Obtained by Expert Accountants and Licensed Accountants Within Their Own Accounting Offices – [PDF], Lucian Cernușca
- Revenue Sources in the Budgets of Public Higher Education Institutions. An Empirical Examination of Financial and Non-Financial Performance Criteria – [PDF], Oana Chirica, Mihai-Alexandru Ghigiu
- Methods of Fraud and Tax Evasion by Breaching the Accounting and Fiscal Rules – Jurisprudence – [PDF], Adriana Florina Popa, Gabriel Viorel Raita
- Theoretical and Practical Considerations Regarding the Accounting and Tax Treatment of Factoring Operations in Romania – [PDF], Delia David, Eugen Deliman, Marius F. Drăgănescu, Andrea Ondreiov
- Diagnosis of Financial Position and Performances in the Context of Manufacturing with Local Characteristics – [PDF], Bogdan Cosmin Gomoi
- Single Return Corresponding to 2024 – [PDF], Lucian Cernușca
- Non-Taxable Salary Benefits Granted to Employees in 2024 – [PDF], Elena Stănciulescu
- The Relationship Between Tax Pressure and Economic Crime – [PDF], Gabriela Anghel (Constantin), Cristina-Elena Poenaru (Florea)
- Impact of Security Threats on Investment in Nigeria – [PDF], Isa Jibrin Okpe, Victor Ushahemba Ijirshar, Amina Shehu Ibrahim, Samuel Igwe Ogoda
- Exploitation of the Effect of Services Diversification in the Process of Maintaining the Attractivity and Resilience of the Accounting Profession – [PDF], Robert-Aurelian Șova, Adriana Florina Popa
- The Relationship Between Tax Pressure and Economic Crime – [PDF], Gabriela Anghel (Constantin), Cristina-Elena Poenaru (Florea)
- Accounting Practices Related to the Banking Industry. Network Settlements – [PDF], Aurelia Ștefănescu, Ileana Cosmina Pitulice
- Accounting and Tax Treatment of Adjustments for Depreciations or Losses of Value – [PDF], Cristina Nicolaescu, Monica Bija
- Dynamics of the Main Indicators Correlated to the Cycles of Operations at an Entity’s Level – [PDF], Bogdan Cosmin Gomoi
- RO e-Factura National System, an Important Step for the Digital Transformation of the Relationship Between the Entrepreneur and the State – [PDF], Elena Stănciulescu
- New Regulations Regarding the Taxation of Incomes from Renting Real Estate in 2024 – [PDF], Lucian Cernușca
- A Micro and Macroeconomic Analysis of the Energy Industry: The Economic Efficiency of Enterprises – [PDF], Pompei Mititean
- Resonances of the Global Sanitary Crisis on the Development of Cloud Accounting. The Impact on the Accounting and Tax Fields (II) – [PDF], Claudia-Florina Botar
- Revaluation of Tangible Fixed Assets in the Public Sector. Accounting Concepts and Practices – [PDF], Ileana Cosmina Pitulice, Aurelia Ștefănescu
- Methods of Financial Diagnosis Applicable in the Transport Area. A Vision of a Resilient and Sustainable Activity – [PDF], Bogdan Cosmin Gomoi
- Taxation of Activities in the IT Field – [PDF], Lucian Cernușca
- Fiscal-Budgetary Measures for Providing Romania’s Financial Sustainability. The Impact on Limited Liability Companies/ Certified Natural Persons – [PDF], Elena Stănciulescu
- Comparative Analysis Cryptocurrencies Versus Stocks – [PDF], Ovidiu-Constantin Bunget, Georgiana-Iulia Lazea (Trifa)
- Beyond the Balance Sheet: Dissecting the Impact of WCM on Profitability in India’s Business Arena – [PDF], Swastika Gayen, Jaybhushan Mahalle, Vishwajit Harish, Taniya Malik
- The Certified Accountant and Artificial Intelligence – Competition, Antagonism or Partnership? – [PDF], Luana Cosăcescu
- Resonances of the Global Sanitary Crisis on the Development of Cloud Accounting. The Impact on the Accounting and Tax Fields (I) – [PDF], Claudia-Florina Botar
- Dynamic Diagnosis of the Financial Performances of a Company in the HoReCa Sector, Between Resilience and Sustainability – [PDF], Bogdan Cosmin Gomoi
- New Regulations Concerning the Social Health Insurance Contribution in Accordance with the Provisions of Law No. 296/2023 – [PDF], Lucian Cernușca
- Mitigating Financial Distress: Analysis of Financial Indicators for Startup Companies in Indonesia – [PDF], Adi Gunanto
- Presidential Election and SME Transformation in Indonesia: The Influence of Policies and Political Dynamics – [PDF], Ninik Srijani, Siti Aisyah, Lilik Sri Hariani
- Perspectives on the Relevance of the Internal Control System in Combating and Investigating Frauds in Financial Reporting – [PDF], Valentin Burcă, Nicolae Bobițan, Diana Dumitrescu
- The Specific Features of Settlement of Agricultural Works and Services Provided by the Agricultural Cooperative to Its Members – [PDF], Paul C. Șchiopu
- Funding Strategies at the Level of an Entity – [PDF], Bogdan Cosmin Gomoi
- Shares – General Concepts and Assessment – [PDF], Elena Valentina Țilică, Radu Ciobanu
- Declarative and Payment Obligations Regarding the Taxation of the Income Made by Dependent Persons from Intellectual Property Rights – [PDF], Lucian Cernușca
- Impact of Cash Conversion Cycle on Profitability. An Empirical Study on the Listed Hotel Companies in Sri Lanka – [PDF], L.M.I.M. Lewliyadda, T.T. Subasinghe
- Predicting Stock Performance in Indian Mid-Cap and Small-Cap Firms: An Exploration of Financial Ratios Through Logistic Regression Analysis – [PDF], Harshit Gurani
- Food Trade Deficits in West Africa: Is There Any Reason for Anxiety? – [PDF], Naomi O. Doki, Joseph Fefa, Emmanuel Aondongusha Asue, Princewill Okwoche, Victor Ushahemba Ijirshar
- Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (V) – [PDF], Paul C. Șchiopu
- Analysis of the Static and Dynamic Financial Balance at the Level of Economic Operators – [PDF], Bogdan Cosmin Gomoi
- Bonds – General Concepts and Assessment – [PDF], Elena Valentina Țilică, Radu Ciobanu
- Declarative and Payment Obligations Regarding the Taxation of the Income Made by Independent Persons from Intellectual Property Rights – [PDF], Lucian Cernușca
- Factors Affecting Micro, Small and Medium Enterprises in the Use of Accounting Information on Culinary Business in the North Purwokerto – [PDF], Hanna Hanifa, Oman Rusmana, Dona Primasari
- All’s (or Not) Fair in Work and Life? Focus on Females in Information and Communications Technology Through the Prism of Work-Life Balance – [PDF], Wiza Munyeka, Ashika Maharaj
- Audit Quality, Board Governance and Real Earnings Management – Indonesian Evidence – [PDF], Krismiaji, Handayani, Sumayyah
- Comparative Analysis of Cryptocurrencies Versus Shares – [PDF], Ovidiu-Constantin Bunget, Georgiana-Iulia Lazea (Trifa)
- Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (IV) – [PDF], Paul C. Șchiopu
- Applying the Main Financial Diagnosis Techniques in the Retail Trade Activity – [PDF], Bogdan Cosmin Gomoi
- Declarative and Payment Obligations Regarding the Taxation of Income from the Lease of Agricultural Products from Personal Patrimony – [PDF], Lucian Cernușca
- Individual Labour Disputes – [PDF], Raluca Dimitriu
- The Relationship Between Sustainability Reporting and Corporate Performance. Evidence from the European Energy Sector – [PDF], Pompei Mititean, Nicoleta-Florina Sărmaș
- Implications of the Pandemic Wave on the Entrepreneurial Initiative in Romania – [PDF], Claudia-Florina Botar
- The Relationship Between Sustainability Reporting and Corporate Performance. Evidence from the European Energy Sector – [PDF], Pompei Mititean, Nicoleta-Florina Sărmaș
- Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (III) – [PDF], Paul C. Șchiopu
- Dynamic Diagnosis of a Company’s Financial Position from the Hospitality Industry – [PDF], Bogdan Cosmin Gomoi
- Assessment Approaches: The Income Approach (II) – [PDF], Elena Valentina Țilică, Radu Ciobanu
- Rules Regarding the Exit from the Microenterprises Income Taxation System During the Tax Year – [PDF], Lucian Cernușca
- Green Image and Incentives: Unraveling Their Moderating Impact on Green Innovations, Investor Perception and Financial Performance – [PDF], Mayank Jain
- The Effect of the Audit Committee on the Firm Value of State-Owned Enterprises in Indonesia: The Mediation Role of Financial Performance – [PDF], Anggita Langgeng Wijaya, Ima Widha Ratnasari
- Implications of the Pandemic Wave on the Entrepreneurial Initiative in Romania – [PDF], Claudia-Florina Botar
- Accounting and Tax Issues Regarding the Subsidies – [PDF], Cristina Nicolaescu, Monica Bija
- Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (II) – [PDF], Paul C. Șchiopu
- Analysis of the Structure, Reliability, Financial Balance and Indebtedness Related to a Company in the Transport Sector – [PDF], Bogdan Cosmin Gomoi
- Assessment Approaches: The Income Approach (I) – [PDF], Elena Valentina Țilică, Radu Ciobanu
- News Regarding the Taxation of Authorized Natural Persons in 2023 – [PDF], Lucian Cernușca
- A Bibliometric Analysis of the Implications of Artificial Intelligence on the Accounting Profession – [PDF], Ovidiu-Constantin Bunget, Cristian Lungu
- Involving the Accounting Profession in the Sustainable Development of the Business Environment – [PDF], Ioana Herbei
- A Bibliometric Analysis of the Implications of Artificial Intelligence on the Accounting Profession – [PDF], Ovidiu-Constantin Bunget, Cristian Lungu
- Effects of IPSAS Adoption in Public Institutions in Romania on the Quality of Financial Reporting – [PDF], Elena Alina Olaru (Colbea)
- Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (I) – [PDF], Paul C. Șchiopu
- Analysis of the Main Financial Indicators Related to a Company in the Rolling Stock Industry – [PDF], Bogdan Cosmin Gomoi
- The Taxation Mechanism of the Incomes Achieved by Exercising the Profession of Notary Public – [PDF], Lucian Cernușca
- Disentangling the Concentration-Performance Nexus: An Empirical Study of Indian-Listed Firms Across Diverse Industries – [PDF], Mayank Jain
- Co-operation – Challenges for the Accounting Profession – [PDF], Maria Mornea
- Legal, Accounting and Tax Issues Regarding the Simultaneous Dissolution and Liquidation of Limited Liability Companies in Financial Difficulty – [PDF], Mihaela Enachi, Cristina-Ionela Breahnă-Pravăț
- Cost of the Products’ Life Cycle – [PDF], Corina-Graziella Bâtcă-Dumitru, Daniela-Nicoleta Sahlian, Cleopatra Șendroiu
- Analysis of Results and Adjacent Structures in the Industry of Cosmetic and Perfumery Products – [PDF], Bogdan Cosmin Gomoi
- Assessment Approaches: Market Approach – [PDF], Elena Valentina Țilică, Radu Ciobanu
- Updates on the Taxation of Lease Income in 2023 – [PDF], Lucian Cernușca
- Effects of IPSAS Adoption in Public Institutions in Romania on the Quality of Financial Reporting – [PDF], Elena Alina Olaru (Colbea)
- The Lease Agreement at the Tenant – the Same Transaction, but Different Accounting, with Consequences for the Information Presented in the Financial Statements and the Indicators Calculated Based on Them – [PDF], Marian Săcărin
- The Specific Accounting of the Group of Manufacturers Functional in the Agricultural Cooperative – [PDF], Paul C. Șchiopu
- The Accounting and Fiscal Treatment of Mining Royalties in the Case of Entities that Carry Out Exploitation Activities of Geothermal Waters – [PDF], Delia David, Ștefania Amalia Nicoară, Luminița Păiușan
- Diagnosis of the Entity’s Financial Position. Comparative Study Romania Versus the Republic of Moldova – [PDF], Bogdan Cosmin Gomoi
- Assessment Approaches: The Cost Approach – [PDF], Elena Valentina Țilică, Radu Ciobanu
- Single Statement Corresponding to 2023 – [PDF], Lucian Cernușca
- Drivers of Operating Profit: A Focus on Selected Firms’ Costs – [PDF], Gilbert Ogechukwu Nworie, Ugochukwu J. Nwoye
- Post-Pandemic Effects on the Business Environment and the Accounting Profession – [PDF], Claudia-Florina Botar
- Entities Assessment Methods Based on the Notion of Goodwill – [PDF], Dorina Plescaci
- Study on the Preoccupation of the Natural Persons Beneficiaries of Touristic Services for the Corresponding Accounting and Fiscal Information – [PDF], Bogdan Cosmin Gomoi
- The Accounting and Fiscal Regime of Dividends in 2023 – [PDF], Lucian Cernușca
- The Impact of Additional Taxation of Part-Time Employment Contracts in the Romanian Economy Against the Background of an Accumulation of Recessions – [PDF], Antonia-Cătălina Horvat
- Analysis of the Decisive Factors of the VAT Gap – [PDF], Radu Ciobanu, Adriana Florina Popa, Daniela-Nicoleta Sahlian
- The Influence of Information Asymmetry, Profitability and Company Size on Earnings Management in Companies in the Goods and Consumption Industry Sector Listed on the Indonesian Stock Exchange for the 2016-2020 Period – [PDF], Magdalena Judika Br. Siringoringo, Jadongan Sijabatb
- A Bibliometric Analysis of the Bankruptcy Risk Research Within Economic Entities – [PDF], Dorina Plescaci
- Normative and Accounting Issues on Public Procurement of Services – [PDF], Ileana Cosmina Pitulice, Aurelia Ștefănescu
- The Financial Diagnostics Based on Static and Dynamic Indicators at the Level of Cash & Carry Type of Entity – [PDF], Bogdan Cosmin Gomoi
- Determining the Impact of COVID-19 on an Airline Entity Through Financial Analysis – [PDF], Ecaterina Cioban
- The VAT Regime Regarding the Trading of Lands and Buildings – [PDF], Lucian Cernușca
- The Relationship Between Corporate Governance Mechanisms and Financial Institution Performance. A COVID-19 Perspective – [PDF], Pompei Mititean
- Role of Analytics in Shaping the Supply Chain Industry in the Middle East – [PDF], Mohammad Bin Hammam, Salatun-Nisa Khayeb, Abdullah Abu Muhtabiyen
- Approaching Sustainability in the Accounting Profession in Romania – [PDF], Robert-Aurelian Șova, Adriana Florina Popa
- Practical Aspects Regarding the Accounting of Social Enterprises – [PDF], Cristina Nicolaescu, Monica Bija
- Economic-Financial Analysis Indicators Used in Measuring the Performance of the IT Industry in Romania – [PDF], Cristian-Remus Jurj
- Applying the Financial Diagnosis Indicators on an Entity Manufacturing Energy Resources Versus on an Entity Purchasing Energy Resources for Trading Purposes, in the Context of the Energy Crisis – [PDF], Adelin-Nicolae Mateș
- Redirecting the Corporate Tax/the Microenterprises Income Tax for Making Sponsorships – [PDF], Lucian Cernușca
- Study Regarding Certain Convergences and Divergences in the Communication Between Public Institutions and the Private Environment with Regard to the Tax Obligations and Statements – [PDF], Bogdan Cosmin Gomoi
- How Analytics Creates Strategic Business Value: Perspectives from French MNCs – [PDF], Akhter Salahuddin Mohammed
- Non-Financial Reporting – Key-Element for the Current and Future Business – [PDF], Elena Stănciulescu, Mihai Vuță
- The Role of Cryptocurrency in the Sustainable Development of Business – [PDF], Alina-Mihaela Irimescu, Corina-Graziella Bâtcă-Dumitru
- Analysis of the Financial Position of a Business Operator in the Beauty Industry – [PDF], Bogdan Cosmin Gomoi
- New Regulations Regarding the Annual Calculation Basis of the Social Contributions Due by the Natural Persons who Earn a Non-Salary Income According to GO No. 16/2022 – [PDF], Lucian Cernușca
- Analysis of the Decisive Factors of the VAT Gap – [PDF], Radu Ciobanu, Adriana Florina Popa, Daniela-Nicoleta Sahlian
- The New Method of Real Estate Properties Taxation – A Sustainable or Non-Sustainable Measure for the Romanian Business Environment – [PDF], Silviu Cornel Chiriac
- Historical Cost vs Fair Value in Accounting: Consequences for the Quality of Financial Information and the True and Fair View – [PDF], Claudia Cătălina Ciocan
- How Analytics Is Facilitating Global Trade: Evidence from Modernizing the Global Supply Chain – [PDF], Samuel Jacob Abermann, Carlos Alvarez
- Historical Cost vs Fair Value in Accounting: Consequences for the Quality of Financial Information and the True and Fair View – [PDF], Claudia Cătălina Ciocan
- Public Procurement of Tangible Fixed Assets. Legal Provisions and Accounting Treatments – [PDF], Aurelia Ștefănescu, Ileana Cosmina Pitulice, Adriana Florina Popa
- Account Management and Accounting Operations Specific to the Agricultural Cooperatives (VIII) – [PDF], Paul C. Șchiopu
- Short Financial Diagnosis at a Do-It-Yourself Company – [PDF], Bogdan Cosmin Gomoi
- Accounting and Fiscal Treatment Regarding the Travel Expenses – [PDF], Lucian Cernușca
- How Quarterly Reports Support the Market – [PDF], Natashya Natashya, Yanuar Nanok Soenarno
- How Banks Can Leverage Credit Risk Evaluation to Improve Financial Performance – [PDF], Daniul Thomas Isenberg, Mesbaul Haque Sazu, Sakila Akter Jahan
- Account Management and Accounting Operations Specific to the Agricultural Cooperatives (VII) – [PDF], Paul C. Șchiopu
- IAS 41 Agriculture – [PDF], Corina-Graziella Bâtcă-Dumitru, Adriana Florina Popa
- The Financial Analysis of a Retailer in Romania – [PDF], Bogdan Cosmin Gomoi
- New Regulations Regarding the Taxation of the Micro-Enterprises Incomes Starting with the Year 2023 – [PDF], Lucian Cernușca
- The Preventive Financial Control, a Tool for Organizing and Increasing the Efficiency of the Public Entities’ Activity – [PDF], Elena Stănciulescu
- The Two Sides of the Coin – The Success and Failure of the Business – [PDF], Sorin Șomîtcă, Alina Crîșmariu (Șomîtcă)
- Distribution of Dividends by Companies in 2020. Case Study on the Indonesia Stock Exchange – [PDF], Justin Gotama, Yanuar Nanok Soenarno
- Account Management and Accounting Operations Specific to the Agricultural Cooperatives (VI) – [PDF], Paul C. Șchiopu
- Analysis of the Financial Position of an Entity on the Romanian Seaside under Normal and Pandemic Conditions – [PDF], Bogdan Cosmin Gomoi
- Adjustment of Value-Added Tax – [PDF], Lucian Cernușca
- The Impact of Socio-Cultural Factors on the Business Environment – [PDF], Cătălina-Ioana Toader
- The Impact of the Activity-Based Costing on SMEs’ Financial Performance in Lusaka, Zambia (II) – [PDF], Anthony Mwila, Vincent Masaka, Kaombe Tukumana
- The Relevance of Cost-Value-Performance Trinom for Organization Management – [PDF], Mihaela (Ștefan) Hint
- The Impact of Data Analytics on High Efficiency Supply Chain Management – [PDF], Sakila Akter Jahan, Mesbaul Haque Sazu
- The Impact of Socio-Cultural Factors on the Business Environment – [PDF], Cătălina-Ioana Toader
- Account Management and Accounting Operations Specific to the Agricultural Cooperatives (V) – [PDF], Paul C. Șchiopu
- Taxation of Revenues from Independent Activities Obtained by Performing Beauty/ Fitness Treatments Services – [PDF], Lucian Cernușca
- Specific Regulations Regarding the Establishment, Operation and Organisation of Non-Profit Legal Entities – [PDF], Elena Stănciulescu
- The Impact of the Activity-Based Costing on SMEs’ Financial Performance in Lusaka, Zambia (I) – [PDF], Anthony Mwila, Vincent Masaka, Kaombe Tukumana
- The Effect of Economic, Environmental and Social Dimension Disclosure in Sustainability Report on Earnings Response Coefficient. Study of Banks in Indonesia, Malaysia and Thailand – [PDF], Kezia Nabella Kusuma, Yanuar Nanok Soenarno
- How Big Data Analytics Impacts the Retail Management on the European and American Markets? – [PDF], Mesbaul Haque Sazu, Sakila Akter Jahan
- The Two Faces of Currency – Business Success and Failure – [PDF], Sorin Șomîtcă, Alina Crîșmariu (Șomîtcă)
- Account Management and Accounting Operations Specific to the Agricultural Cooperatives (IV) – [PDF], Paul C. Șchiopu
- Structural Analysis of the Utilization-Resources, Rotation of the Current Structure and Cost-Effectiveness of a Listed Company – [PDF], Bogdan Cosmin Gomoi
- Corporate Governance Reporting – A Way to Increase Public Trust in Entities – [PDF], Dorina Plescaci
- Taxation of Incomes from Independent Activities Obtained by Tutoring Teachers – [PDF], Lucian Cernușca
- Challenges Being Faced by Small and Medium Enterprises in Accessing Credit Facilities in Lusaka Province, Zambia – [PDF], Vincent Masaka
- The Impact of Enterprise Risk Management, Corporate Social Responsibility, and Sustainability Report on Firm Value in Banking Sector of Indonesia, Malaysia and Thailand – [PDF], Aldo Amerta, Yanuar Nanok Soenarno
- Accounting in the Context of the COVID-19 Pandemic. Recapitulation and Romanian Perspectives – [PDF], Dorina Plescaci
- Account Management and Accounting Operations Specific to the Agricultural Cooperatives (III) – [PDF], Paul C. Șchiopu
- LLC Versus NGO, Similarities and Differences Regarding the Equities – [PDF], Elena Stănciulescu
- The Influence of Contingent Factors on Spreading the Activity-Based Costing Method (II) – [PDF], Elena Daniela Crișan, Luminița Ramona Grama
- Analysis of the Results Structures Corresponding to a Joint Stock Company – [PDF], Bogdan Cosmin Gomoi
- Aspects Regarding the Support of Non-Profit Entities/Places of Worship – [PDF], Lucian Cernușca
- Judicial Accounting Expertise – Attribute of the Accounting Profession – [PDF], Felicia-Elena Succurro (Zagrean)
- Poverty and Inequality as Predictors of Corruption – [PDF], Carmen Pîrvan, Ileana Nișulescu
- Account Management and Accounting Operations Specific to the Agricultural Cooperatives (II) – [PDF], Paul C. Șchiopu
- LLC Versus NGO, Similarities and Differences Regarding the Accounting and Tax Treatment Applicable to the Trade and Financial Discounts – [PDF], Elena Stănciulescu
- The Influence of Contingent Factors on Spreading the Activity-Based Costing Method (I) – [PDF], Elena Daniela Crișan, Luminița Ramona Grama
- Analysis of the Financial Position and Performances at an Entity in the Construction Field – [PDF], Bogdan Cosmin Gomoi
- Fiscal Obligations of the Associations Without Legal Personality Set Up Between Natural Persons – [PDF], Lucian Cernușca
- The Contract – Main Source of Civil Obligations. Classification of Contracts – [PDF], Ioana Nely Militaru
- Research on the Role of the Company’s Financial Statements in the Decision-Making Process – [PDF], Adriana Florina Popa, Mihaela Andreea Nedelea
- Dividend Policy and Firm Value in Indonesia: The Moderating Role of Capital Structure – [PDF], Vriska Mega Pratiwi, Anggita Langgeng Wijaya, Ratih Paramitasari
- Considerations Regarding the Acknowledgment and Counting of the Capital Premiums – [PDF], Cristina Nicolaescu
- Account Management and Accounting Operations Specific to the Agricultural Cooperatives (I) – [PDF], Paul C. Șchiopu
- Responsibility Centres and Internal Assignment Prices – [PDF], Corina-Graziella Bâtcă-Dumitru, Daniela-Nicoleta Sahlian, Cleopatra Șendroiu
- Kaizen Costing – A Continuous Improvement Strategy of the Organisations – [PDF], Dorina Plescaci
- Stimulating the Maintenance/ Increase of Equity Capitals by Measures of a Fiscal Nature, Applicable on Fixed-Term – [PDF], Gavril Chiș, Adrian Rareș Ciuce
- The Fixed Assets Held Based on a Leasing Contract, between Accounting and Taxation. Applying the Prevalence of the Economic Realm on the Judiciary – [PDF], Doru Pleșea
- The Health Insurance Contribution Due by Natural Persons Earning Incomes from Independent Activities – [PDF], Lucian Cernușca
- A Structured Perspective on Behavioral Accounting Research – [PDF], Tatiana Dănescu, Lavinia Constantinescu, Bogdan Radu Matei
- The Expert Accountant’s Ethics in the Context of the Mission of Reviewing the Accounting, Drawing Up and Certifying the Annual Financial Statements – [PDF], Ludovica Breban
- The General Budget and the Provisional Financial Statements – [PDF], Corina-Graziella Bâtcă-Dumitru, Daniela-Nicoleta Sahlian, Cleopatra Șendroiu
- Study Regarding the Application of Cost Calculation Proceedings in the Production Activity – [PDF], Bogdan Cosmin Gomoi
- The Single Statement Corresponding to the Year 2022 – [PDF], Lucian Cernușca
- Taxation of the Natural Persons’ Incomes Based on Income Rules – [PDF], Delia David, Luminița Păiușan, Ștefania Amalia Jimon
- Considerations on the Improvement of Ethical Decision Making in the Accounting Profession – [PDF], Alina Beattrice Vladu, Dan Dacian Cuzdriorean
- Joint Venture and Value Added Tax Regime. Common Law Rules versus Tax Law Rules – [PDF], Doru Pleșea
- Financial Liquidity of Indonesian Manufacturing Companies before and during the COVID-19 Pandemic – [PDF], Linda Puspita Sari, Anggita Langgeng Wijaya
- 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]
- Krismiaji
- Handayani
- Sumayyah
- Abdullah Abu Muhtabiyen
- Adelin-Nicolae Mateș
- Adi Gunanto
- Adrian Groșanu
- Adrian Rareș Ciuce
- Adriana Tiron-Tudor
- Adriana Cazacu
- Adriana Popa
- Adriana Florina Popa
- Akhter Salahuddin Mohammed
- Aldo Amerta
- Alin-Constantin Dumitrescu
- Alina Crîșmariu (Șomîtcă)
- Alina Petraș
- Alina Beattrice Vladu
- Alina-Mihaela Irimescu
- Allex Zara
- Amina Shehu Ibrahim
- Ana-Gabriela Rusu
- Anamaria Ghiura
- Anca Alexandra Pantazi
- Anda Gheorghiu
- Andrea Ondreiov
- Andreea Stancea
- Andreea Claudia Crucean
- Andrei-Marius Olariu
- Anggita Langgeng Wijaya
- Anthony Mwila
- Antonia-Cătălina Horvat
- Ashika Maharaj
- Aura Domil
- Aurelia Ștefănescu
- Bianca Roxana Salageanu (Șoldan)
- Bogdan Cosmin Gomoi
- Bogdan Radu Matei
- Bogdan-Alexandru Smercinschi
- Carlos Alvarez
- Carmen Pîrvan
- Cătălina-Ioana Toader
- Cecilia Ciocîrlan
- Claudia Cătălina Ciocan
- Claudia-Florina Botar
- Claudiu Boțoc
- Cleopatra Șendroiu
- Corina-Graziella Bâtcă-Dumitru
- Cristian Lungu
- Cristian-Remus Jurj
- Cristina Nicolaescu
- Cristina Alexandrina Ștefănescu
- Cristina Silvia Nistor
- Cristina-Elena Poenaru (Florea)
- Cristina-Ionela Breahnă-Pravăț
- Dan Dacian Cuzdriorean
- Dana Pordea
- Daniel Drăguț
- Daniel Ceguș
- Daniela Pordea
- Daniela Maleș
- Daniela Artemisa Calu
- Daniela-Nicoleta Sahlian
- Daniul Thomas Isenberg
- Delia David
- Delia Andreea Florea
- Desak Nyoman Sri Werastuti
- Dhiaa Al Deen Alazzawi
- Diana Dumitrescu
- Diana Iulia Opriș
- Diana-Gabriela Pohață
- Dona Primasari
- Dorel Mateș
- Dorina Plescaci
- Doru Pleșea
- Dragoș Andrei Stoica
- Ecaterina Cioban
- Ecaterina Monica Moise
- Elena Stănciulescu
- Elena Alina Olaru (Colbea)
- Elena Cristina Dorneanu
- Elena Daniela Crișan
- Elena Valentina Țilică
- Emmanuel Aondongusha Asue
- Eugen Deliman
- Felicia-Elena Succurro (Zagrean)
- Florentina Pantazi
- Florentina Neamțu
- Florin Andrei
- Gabriel Raita
- Gabriel Goicea
- Gabriel Viorel Raita
- Gabriela Anghel (Constantin)
- Gavril Chiș
- Gede Adi Yuniarta
- George-Adrian Stanciu
- George-Silviu Cordoș
- Georgiana-Iulia Lazea (Trifa)
- Gilbert Ogechukwu Nworie
- Grigorie Sanda
- Hanna Hanifa
- Harshit Gurani
- Horia Cristea
- Ileana Nișulescu-Ashrafzadeh
- Ileana Nișulescu
- Ileana Cosmina Pitulice
- Ima Widha Ratnasari
- Ioan Minda
- Ioan-Codruț Țurlea
- Ioana Dragu
- Ioana Herbei
- Ioana Nely Militaru
- Isa Jibrin Okpe
- Jadongan Sijabatb
- Jaybhushan Mahalle
- Jerome Terhemba Andohol
- Joseph Fefa
- Justin Gotama
- Kaombe Tukumana
- Kezia Nabella Kusuma
- L.M.I.M. Lewliyadda
- Lavinia Constantinescu
- Lavinia Denisia Cuc
- Liliana Maria Druiu
- Lilik Sri Hariani
- Linda Puspita Sari
- Lovemore Sitsha
- Luana Cosăcescu
- Lucian Cernușca
- Lucian-Dorel Ilincuță
- Ludovica Breban
- Luiela Magdalena Csorba
- Luminița Păiușan
- Luminița Ramona Grama
- Magdalena Judika Br. Siringoringo
- Margareta Lespezanu
- Maria Mornea
- Maria Petronela Aron
- Maria-Cosmina Pințea
- Maria-Manuela Catrina
- Marian Socoliuc
- Marian Săcărin
- Mărioara Molociniuc (Hrițcan)
- Marius Eugen Rogoz
- Marius F. Drăgănescu
- Marta Grancea
- Mayang Resqita Ayu Nadya
- Mayank Jain
- Melinda-Timea Fülöp
- Mesbaul Haque Sazu
- Mihaela Enachi
- Mihaela (Ștefan) Hint
- Mihaela Andreea Nedelea
- Mihai Vuță
- Mihai-Alexandru Ghigiu
- Mioara Florina Pantea
- Mirela Păunescu
- Mirela Nichita
- Mirela Pavone
- Mohammad Bin Hammam
- Monica Bija
- Monica Laura Zlati
- Naomi O. Doki
- Nasoma David
- Natalia Ioana Pantelimon
- Natashya Natashya
- Newman Wadesango
- Nicolae Bobițan
- Nicolae Măgdaș
- Nicoleta-Florina Sărmaș
- Ninik Srijani
- Oana Bogdan
- Oana Chirica
- Oman Rusmana
- Ovidiu-Constantin Bunget
- Paul C. Șchiopu
- Paul Ștefan Markovits
- Peter Jansen
- Philip Terhemen Abachi
- Pompei Mititean
- Princewill Okwoche
- Radu Ciobanu
- Raluca Dimitriu
- Raluca Cristina Andrei
- Ramona Lile
- Ratih Paramitasari
- Ratna Puji Astuti Krismiaji
- Robert Cristian Almași
- Robert-Aurelian Șova
- Ronela-Manuela Lascu
- Roxana Mirella Irimuș
- Sakila Akter Jahan
- Salatun-Nisa Khayeb
- Samuel Igwe Ogoda
- Samuel Jacob Abermann
- Semida Ducă
- Sergiu-Bogdan Constantin
- Silviu Cornel Chiriac
- Silviu Ilie Săplăcan
- Siti Aisyah
- Solomon Gbaka
- Sonia Elena Popescu
- Sorin Șomîtcă
- Sorina Ancuța Pușcaș
- Ștefania Amalia Jimon
- Ștefania Amalia Nicoară
- Sunday Otuya
- Svetlana Mihăilă
- Swastika Gayen
- T.T. Subasinghe
- Taniya Malik
- Tatiana Dănescu
- Teodor-Florin Cilan
- Teodora Viorica Fărcaş
- Ugochukwu J. Nwoye
- Valentin Burcă
- Vanina Adoriana Trifan
- Veronica Grosu
- Victor Ciuciuc
- Victor Emanuel Ciuciuc
- Victor Ushahemba Ijirshar
- Vincent Masaka
- Vishwajit Harish
- Vriska Mega Pratiwi
- Wiza Munyeka
- Yanuar Nanok Soenarno
- 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
- 000 Euro ceiling
- 000 Euro limit
- 000-euro threshold
- 10% rate
- 20% lump sum
- 230 form
- 25
- 3.5% rate
- 500
- AAOIFI
- ABC method
- ANAF
- Activity-based costing (ABC)
- African countries
- BMW
- Basel approach
- Beneish M-Score
- Big Data
- Bitcoin
- Bucharest Stock Exchange
- CAEN code 5889
- CAEN code 6202
- CAS
- CASS
- CECCAR
- CEE economies
- CEO duality
- COSO
- COVID-19
- COVID-19 pandemic
- COVID-19 test settlement
- CRS criteria
- CSRD
- Code of ethics
- Corruption Perceptions Index
- Directive
- Directive 2014/95/EU
- ERC
- EU
- Environment Fund
- European Commission
- European Social Fund
- European Union
- European funds
- European overview
- European tax system
- FDI
- Fiscal Code
- Form 107
- Form 177
- GEO No. 132/2020
- GEO No. 30/2020
- GO 65/1994
- GO No. 16/2022
- GO No. 65/1994
- Government Emergency Ordinance No. 115/2023
- Government Emergency Ordinance No. 31/2024
- Government Ordinance No. 16/2022
- Herfindahl-Hirschman Index
- HoReCa
- IAS 16
- IAS 20
- IAS 41
- IFRS
- IFRS 9
- IPSAS
- IPSAS/EPSAS
- IT competencies
- IT sector
- Indian corporate sector
- Indian mid-cap and small-cap market
- Indonesia
- International Financial Reporting Standards
- International Standards on Internal Auditing
- Iraqi Islamic banks
- Iraqi conventional banks
- Iraqi system banks
- Kaizen costing
- Keynesian approach
- LCC method
- LLC
- LQ45 index
- Labour Code
- Law No. 153/2020
- Law No. 296/2023
- Law No. 72/2022
- MFP
- Member States
- Middle East
- Monitorul Oficial
- Murabaha
- NFRD
- NGO
- National Social Security Fund for Lawyers
- OECD
- OMPF No. 1802/2014
- OPANAF
- Order of President of ANAF No. 6/2024
- Order of the President of NAFA No. 14/2021
- PEG model
- POCU
- Prevention Law No. 270/2017
- Program regarding the stimulation of national car park renewal
- RO e-Factura national system
- RO e-Transport National System
- ROA
- ROE
- RetuRO
- Romania
- Romanian Sustainability Code
- Romanian authorities
- Romanian public institutions
- S&P 500
- SAF-T
- SARS-CoV-2
- SME performance
- SME regulatory changes
- SME role
- SMEs
- Shariah
- Statement 112
- Tax Code
- The Order of the President of ANAF 139/2020
- UIT code
- UK and Romania
- USA
- VAT
- VAT adjustment
- VAT cash accounting system
- VAT code
- VAT deduction
- VAT exemption
- VAT gap
- VAT rates
- VAT registration number cancellation
- VAT upon collection
- Virtual private space
- West Africa
- absolute deviation
- access
- accessing credit facilities in Lusaka
- account management
- accountancy apprenticeship
- accountant
- accountants
- accounting
- accounting and tax regulations
- accounting dimension
- accounting education
- accounting equity
- accounting estimates
- accounting expertise in commercial conflicts
- accounting expertise in criminal cases
- accounting expertise report
- accounting firms
- accounting information quality
- accounting knowledge management
- accounting policies
- accounting policies handbook
- accounting practices
- accounting principles
- accounting profession
- accounting professional
- accounting records
- accounting regulations
- accounting regulations compliant with the European directives
- accounting training
- accounting treatment
- accounting work for the closure of the financial year
- accrual
- accrual accounting
- accrual methods
- acquisition cost
- activity
- activity-specific tax
- actual cost
- adjusted equity
- adjustment
- adjustment period
- administration
- administrative contest
- administrative litigation
- advice
- advisory engagements
- agricultural cooperative
- agricultural machinery
- agricultural produce
- agricultural product
- agricultural works and services
- agriculture
- aids
- algorithms
- allowance
- allowances
- amicable settlement
- analyses
- analysis
- analytics
- analyzed legislation
- annual income tax
- annuity
- antagonism
- ante-pandemic
- anxiety
- artificial intelligence
- assessment
- assessment approaches and methods
- asset with a long production cycle
- associate member
- associates
- association without legal personality
- assumptions
- assurance engagements
- attracted sources
- audit
- audit client complexity
- audit committee
- audit expectation gap
- audit market concentration
- audit pricing
- audit quality
- audit services
- auditor independence
- auditor’s report
- authorized evaluator
- authorized natural person
- authorized natural persons
- average rate
- balance sheet
- bank loan
- banking network
- bankruptcy
- bankruptcy risk
- bankruptcy risk assessment
- bearer plants
- beauty industry
- beauty/fitness treatment activities
- behavioral accounting
- beneficiary
- benefits
- bibliometric analysis
- bibliometrics
- bids evaluation
- big bath accounting
- big data analytics
- binomial value-cost
- biological assets
- blockchain
- board effectiveness
- board gender diversity
- board governance
- board independence
- board meetings
- board size
- bond
- book value
- borrowed sources
- bottleneck
- branch
- breakeven
- budget
- budget deficit
- budgetary receivables
- budgeting
- building
- buildings
- business
- business advisor
- business age
- business decisions
- business environment
- business models
- business process improvement
- business size
- business turnover
- buyer
- calculation
- calculation methods
- capital
- capital accounting
- capital goods
- capital market
- capital premiums
- capital structure
- capitalization
- career life
- carrying amount
- carryover
- case file
- cash
- cash & carry
- cash conversion cycle
- cash flow
- cash flows
- cash holdings
- caution
- ceiling of 500000 Euro
- certified accountant
- certified natural person
- challenges
- changes
- chargeability
- charging methods
- chatbot
- chronological series
- civil obligations
- clean wealth
- client
- cloud
- cloud accounting
- cloud computing
- collected VAT
- collection
- collection deficits
- collections
- commercial banks
- commercial discount
- commission for services
- communication
- communism
- company
- company size
- comparative study
- comparison
- compensation committee
- competence
- competencies
- competition
- competitive procedure
- comply or explain
- concentration-performance nexus
- concessional debt
- conciliation
- conclusions
- conflict of interests
- conform or explain
- consequences
- conservatism
- consolidated companies
- consolidated result
- consolidation
- constructions
- consultancy and/or management
- consumer
- consumer goods firms
- consumers
- continuous improvement
- continuous professional development
- contract
- contracting authority
- contributions
- contributions with payment
- contributions without payment
- control
- control activities
- control environment
- controller
- controlling
- convention
- convergence
- cookbook
- cooperatist activity
- cooperative company
- cooperative members
- coronavirus
- corporate governance
- corporate governance report
- corporate performance
- corporate social responsibility
- corporate tax
- corporate tax payer
- corrected net accounting asset
- correlation
- cosmetics and perfumery
- cost
- cost approach
- cost calculation
- cost inductor
- cost management
- cost model
- cost of capital
- cost of inventory
- cost of labour
- cost of the product’s life cycle
- cost plus method
- cost reduction
- cost-based methods
- cost-based model
- cost-effectiveness
- cost-effectiveness ratios
- costing systems
- costs
- costumers
- coupon rate
- courier
- court
- credit institution
- credit method
- credit risk
- creditworthiness
- criminal file
- crisis
- crypto assets
- cryptocurrencies
- cryptocurrency
- cryptography
- cult organization
- cult unit
- cultivation
- cultural factors
- cumulation of balances
- current accounting
- current production
- current result
- customs regime
- cycles
- daily allowance
- damage
- data analytics
- de minimis aid
- debtor
- decisions
- declarative and payment obligations
- declarative liabilities
- declarative obligations
- deductible VAT
- defects
- degree of indebtedness
- delegation
- delivery
- dependent taxable person
- depreciation
- development
- deviations
- diagnosis
- difference
- differential analysis
- digital era
- digital services
- digital solutions
- digitalisation
- digitalization
- digitization
- direct acquisition
- direct cost
- direct foreign investments
- direct investments
- direct taxes
- direct-costing
- disclosure
- discount
- discount rate
- discounting
- discounts
- discounts for the payment of taxes
- discovery
- dismantling
- dissolution
- distortion
- disturbances
- dividend
- dividend distribution
- dividends
- documentary material
- domestic investment
- donation
- double entry
- double tax treaties
- double taxation
- double-entry bookkeeping
- duties
- dynamic
- dynamic capabilities
- dynamic indicators
- dynamic techniques
- dynamics
- e-commerce
- e-invoicing
- e-procurement
- early education expenses
- earning or loss resulting from fair value modification
- earnings basis
- earnings management
- earnings response coefficient
- economic activity
- economic aspects
- economic crime
- economic crisis
- economic development
- economic efficiency
- economic growth
- economic indicators
- economic regions
- ecotax
- education
- education level of owner or manager
- effectiveness
- effects
- effects of the pandemic
- efficiency
- electronic cash registers
- emerging European country
- emerging economies
- emerging markets
- employee
- employees
- employer
- employers
- employment contract
- energy crisis
- energy industry
- enforcement system
- enterprise risk management
- enterprises in difficulty
- entitlement
- entity value
- entrepreneur
- entrepreneurship
- environmental
- environmental aspects
- environmental indicators
- environmental performance
- equity
- equity capital costs
- equity premiums
- establishment
- estimated annual income
- estimated income
- estimated revenues
- estimation
- estimation of relevant costs
- ethical decision-making process
- ethics
- ethics education
- evaluation
- evasion
- event after the balance sheet date
- events after the reporting date
- eviction
- evidence
- excess or deficiency resulting from re-evaluation
- exemption
- exemption method
- exigibility
- expenses
- expert accountant
- expert accountant/licensed accountant
- expertise
- expertise report
- exploitation
- exploitation licence
- exploitation of geothermal waters
- exploitation of mineral resources
- exponential relation
- export
- external sources
- extra-salary income
- extra-salary incomes
- factor
- factoring
- factoring customer
- factoring debtor
- fair value
- fair value-based model
- fair view
- female
- field
- filling obligations
- final products
- finance
- financial analysis
- financial and accounting services
- financial and non-financial performance criteria
- financial balance
- financial correction
- financial diagnosis
- financial diagnostic
- financial diagnostics
- financial difficulty
- financial discount
- financial distress risk
- financial economic analysis
- financial guarantee for restoration of the environment
- financial indicators
- financial institution
- financial intermediary balance sheet management
- financial leasing
- financial performance
- financial position
- financial ratios
- financial reporting
- financial statements
- financial statements drawn up on the occasion of liquidation
- financial statements of liquidation
- financial structure
- financial year
- financial-economic factors
- financing
- financing decision
- financing sources
- financing structure
- firm size audit
- firm value
- fiscal burden
- fiscal facilities
- fiscal impact
- fiscal obligations
- fiscal policies
- fiscal pressure
- fiscal treatment
- fitness center
- flat-rate
- flows
- food trade deficits
- forecast
- forecasting
- forecasting techniques
- foreign currency contract
- foreign direct investment
- forensic accounting
- forensic accounting expertise
- form 097
- form 168
- form 230
- form 394
- fortune
- franchize
- fraud
- frauds
- full and simultaneous subscription
- full-time
- funding
- future cash flows
- gambling
- gender diversity
- globalisation
- good corporate governance
- goodwill
- grant
- grants
- grants related to assets
- grants related to income
- green image
- green production incentives
- gross domestic product
- group of manufacturers
- groups of indicators
- growth rate of GDP
- guarantee-return system
- handling rate
- harvest
- headquarters without activity
- health crisis
- health insurance contribution
- high fiscal risk goods
- high-profile bankruptcies
- historical cost
- holiday vouchers
- hospitality industry
- hotel sector
- hotels
- human capital
- human resources budget
- human resources management
- identification
- identifying risks
- imbalances
- impact
- impact identification
- impact management
- impact of the human factor on accounting
- impairment
- import
- import temporary acceptance
- incentive
- incentives
- income
- income approach
- income from salaries
- income standard
- income tax
- income tax bracket
- income tax bracket system
- income tax on micro-enterprises
- incomes
- incurring expenses
- indebtedness
- indemnity
- independence
- independency
- independent activities
- independent activity
- independent taxable person
- index
- indicator
- indicators
- indirect cost
- indirect costs
- indirect holding
- individual financial statements
- individual labour disputes
- individual/legal entity
- industry concentration
- inequality
- information
- information and communications technology
- information asymmetry
- information objectivity
- information quality
- information technologies
- information technology
- informative declaration
- injury
- innovation
- input in the system
- input value
- inputs
- insolvency
- instability
- installments
- instalments
- insurance
- insurance premium
- insured
- insured amount
- insurer
- intangible/tangible assets
- integrated waste management
- intellectual property rights
- interests
- interim dividends
- intermediate management balances
- internal assignment price
- internal audit
- internal control
- internal rate of return
- international tax reform
- intra-community transactions
- intra-group accounts
- inventories
- inventory
- investigations
- investment
- investment project
- investment property
- investment prospects
- investments
- investor
- investor enthusiasm
- irregularity
- issue premium
- issue price
- joint venture
- jointly controlled entities
- judicial accounting expertise
- judicial accounting expertise report
- just value
- key performance indicators
- labour jurisdiction
- labour legislation on cooperative members
- labour taxes
- land
- land unit
- lands
- lawyer
- layoff
- lease agreement
- lease contract
- leasing
- ledger
- legal person
- legal status
- legal-institutional factors
- legislative amendments
- legislative changes
- lending activity
- leverage
- licensed accountant
- limited deduction
- limited liability company
- linear programming
- liquidation report
- liquidity
- liquidity management
- listed Indian manufacturing firms
- listed companies
- listed company
- listed hotel companies
- litigation
- loan
- loan from bond issue
- local manufacturing
- logistic regression
- long-term debt
- loss
- loss of value
- management
- management measures
- management ratios
- management/rotation
- manager
- managerial accounting
- managers
- mandate
- mandate through testament
- mapping
- market
- market approach
- market capitalization
- market value
- material competence
- meal tickets
- measure
- measurement
- mechanisms
- medium of communication
- micro
- micro and macroeconomic perspective
- micro-enterprise
- micro-enterprise income tax system
- micro-enterprises
- micro-entities income tax
- microenterprise
- microenterprise/income taxpayer
- mining
- mining royalty
- misrepresentation
- mission
- models
- modified internal rate of return
- monetary values
- monitoring
- moral
- motor vehicle
- moving deviation
- mutual companies
- national accounting regulations
- national culture
- natural persons
- natural/legal person
- needs for components
- negative adjustment
- net accounting asset
- net carrying value
- net discount value
- net flows of DFI
- net income
- net liquidation asset
- net present value
- net profit per share
- net realizable value
- net working capital
- new fiscal year
- nominal value
- non-financial reporting
- non-financial statement
- non-profit entities/places of worship
- non-profit entity
- non-profit legal entities
- non-profit organisation
- non-profit organization
- non-refundable European funds
- non-reimbursable financial support
- non-reimbursable funds
- non-repayable funds
- non-residential building
- non-salary income
- non-salary incomes
- non-taxable income
- non-transfer
- normality
- notary public
- objectives
- obligation
- obtaining the seedlings
- offences
- online business
- online communication
- operating cycle
- operating profits
- operation
- operations
- optimal sales price
- ordering expenses
- organisation
- organization performance
- output from the system
- outputs
- overhead costs
- overtaxing salary incomes
- own funds
- own shares
- own sources
- packaging
- pandemic
- pandemic allowances
- parent
- part-time
- part-time contract
- participating shares
- partnership
- payment request
- payment requests
- payments
- pensioners
- percentage reduction
- perceptions
- performance
- performance indicators
- performance-value-decision
- performances
- personal life
- plant and equipment
- platform
- political connections
- positive adjustment
- post-pandemic
- poverty
- practical accounting training
- pre-complaint procedure
- pre-finance
- pre-financing request
- present
- presidential election
- preventive financial control
- preventive financial control visa
- price
- price-based methods
- principle of prudence
- principles
- private grants
- private scholarship
- procedures
- process
- process cost
- processing
- processing section
- production
- production cost
- production management
- productions
- professional
- professional accountant
- professional accounting practice
- professional body
- professional competences
- professional judgement
- professional norm
- professional relationships
- professional training program
- professionalism
- profit
- profit and loss account
- profit capitalization method
- profit tax
- profitability
- profitability index
- profitability metrics
- profitability ratios
- property
- property transfer
- provisional enforcement
- provisional financial statements
- provisions
- prudence
- public acquisition
- public debt
- public finance management
- public higher education system
- public management
- public procurement
- public sector
- public subscription
- purchase price
- qualitative
- quality of financial reporting
- quantitative
- quarantine leave
- quarter
- questionnaire
- ratio
- ratios
- real earnings management
- real estate
- real estate market
- real estate property
- real system
- receipts and payments budget
- receivables
- recognition
- recommendations
- recovery time limit
- reimbursement premium
- reimbursement request
- reimbursement requests
- reinvested profit
- related enterprise
- related enterprises
- related parties
- related-party transactions
- reliability
- relief
- remote work
- rent
- rental
- rental agreement
- rental contract
- renting
- reorganisation plan
- reported result
- reporting for management
- representativeness
- research
- research framework
- reserves
- residential building
- resilience
- resolution
- resource management
- responsibility
- responsibility centre
- restaurants and catering
- result of the financial year
- results
- retail
- retail trade
- retroactive application of the law
- return on assets
- return on equity
- revaluation
- revaluation model
- revaluation reserve
- revenue
- revenues from investments
- reverse charge
- risk
- risk assessment
- risks of indebtedness
- rolling stock
- rules
- safeguards
- salary
- salary benefits
- salary calculation
- sales budgeting
- science mapping
- second-hand vehicles
- secondment/transnational secondment
- securities
- securities market
- security threats
- self-employed person
- self-financing ability
- self-financing capacity
- self-taxation
- seller
- selling and distribution costs
- services
- setting up agreement
- settlements
- settlements with staff
- shadow economy
- share
- share capital
- share premium
- share price
- shareholder
- shareholders
- shares
- shares/equity interests
- shop
- simple entry
- simplification measures
- simultaneous dissolution and liquidation
- single declaration
- single return
- single statement
- single tax rectifying statement
- single tax return
- single tax statement
- single-entry bookkeeping
- small and medium enterprises
- small- and medium-sized entities
- social and governance factors
- social aspects
- social contributions
- social economy
- social enterprise
- social factors
- social health insurance contribution
- social indicators
- social insurance contribution
- social integration enterprise
- social performance
- social security contribution
- social security contributions
- special register
- special registers
- special taxation regime
- speculative asset
- sponsor
- sponsorship
- sport activities contract
- sports activity contract
- staff movement
- stamp duty
- standard cost
- startup companies
- state
- state-owned enterprises
- statement 311
- statement of cash flows
- static
- static indicators
- static typologies
- statically
- statute of limitations
- stock market methods
- stock performance
- stock prices
- stocks
- stocks and services
- stocks available to the customer
- strategy
- stress test for companies
- structural ratios
- structure
- subcontracting
- subject of law
- subjective civil rights
- subsidiaries
- subsidiary
- subsidies
- supplier
- supplier/provider
- suppliers
- supply
- supply chain
- supply chain management
- support
- support allowances
- survey
- suspension
- suspension of tax inspection
- suspension of the execution of the administrative tax provision
- sustainability
- sustainability report
- sustainability reporting
- tangible fixed asset/intangible asset
- tangible fixed assets
- target price
- target return on investments
- targeting
- tax
- tax amnesty
- tax and accounting practices
- tax and accounting regulations
- tax base
- tax based on income rules
- tax control
- tax credit
- tax evasion
- tax exemption
- tax facilities
- tax fraud
- tax incentives
- tax inspection
- tax inspection notice
- tax liabilities
- tax loss
- tax obligations
- tax on the transport means
- tax payer
- tax policy
- tax pressure
- tax rate
- tax receivables
- tax relief
- tax reporting
- tax result
- tax revenue specific to micro-enterprises
- tax statements
- tax system
- taxable income
- taxable transactions
- taxation
- taxation rate
- taxes
- taxpayers
- technical unemployment
- techniques
- technological green innovations
- technology
- technology sector
- teleworking
- tenant
- terminal value
- territorial competence
- the 711 statement
- the COVID-19 pandemic
- the Civil Code
- the Fiscal Code
- the House of Pensions of Notaries Public from Romania
- the Order of the President of NAFA No. 2541/2022
- the Order of the President of National Agency for Fiscal Administration No. 188/2018
- the Republic of Moldova
- the Treasury
- the accountancy-handling-operation triplet
- the chi-squared test
- the digital era
- the energy sector
- the prevalence of the economic realm on the judiciary
- 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
- total cost of possession
- trade
- trade balance
- trade discount
- trade markup
- trade participation
- trade receivable
- traders
- traditional costing system
- traditional method
- trainer
- transactions of minority packages
- transfer price file
- transnational company
- transparency
- transport
- transports
- transversal competences
- treasury budget
- true and fair view
- trustworthiness ratios
- turnover
- tutoring teacher
- unachieved internal results
- uncertain environment
- uncertainty
- undergraduate/graduate students
- unemployment indemnity
- unemployment rate
- unique statement
- unstable environment
- update rate
- updating the cash flow method
- use of accounting information
- useful life
- utilizations-resources structure
- valuation
- valuation allowance
- valuation allowances
- valuation methods
- value
- value added tax
- value depreciation
- value relevance
- value/number of securities
- variables
- vegetable basket/crate
- vegetables
- vegetables processing
- voluntary/mandatory disclosure
- voting right
- wage bill
- wage policy
- waggons
- warehouse
- warranties
- waste management
- wax tablets
- wealth
- well-being of humankind
- work from home
- work integration social enterprise
- work-life balance
- working capital management
- working from home
- yield
