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Numbers:

• 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]

Authors:

• Adrian Groșanu
• Adriana Tiron-Tudor
• Adriana Cazacu
• Adriana Popa
• Adriana Florina Popa
• Alin-Constantin Dumitrescu
• Alina-Mihaela Irimescu
• Allex Zara
• Anamaria Ghiura
• Andreea Claudia Crucean
• Andrei-Marius Olariu
• Aura Domil
• Bogdan Cosmin Gomoi
• Bogdan-Alexandru Smercinschi
• Claudia Cătălina Ciocan
• Claudiu Boțoc
• Cleopatra Șendroiu
• Corina-Graziella Bâtcă-Dumitru
• Cristian Lungu
• Cristina Nicolaescu
• Cristina Alexandrina Ștefănescu
• Cristina Silvia Nistor
• Dana Pordea
• Daniel Drăguț
• Daniela Pordea
• Daniela Artemisa Calu
• Daniela-Nicoleta Sahlian
• Delia David
• Delia Andreea Florea
• Dhiaa Al Deen Alazzawi
• Diana Iulia Opriș
• Dorel Mateș
• Ecaterina Monica Moise
• Elena Stănciulescu
• Elena Alina Olaru (Colbea)
• Elena Valentina Țilică
• Florentina Pantazi
• Gabriel Raita
• Gabriel Goicea
• George-Adrian Stanciu
• George-Silviu Cordoș
• Grigorie Sanda
• Horia Cristea
• Ileana Nișulescu-Ashrafzadeh
• Ioan-Codruț Țurlea
• Ioana Dragu
• Ioana Nely Militaru
• Lavinia Denisia Cuc
• Liliana Maria Druiu
• Lucian Cernușca
• Lucian-Dorel Ilincuță
• Luiela Magdalena Csorba
• Luminița Păiușan
• Margareta Lespezanu
• Maria Mornea
• Maria Petronela Aron
• Maria-Cosmina Pințea
• Marian Socoliuc
• Mărioara Molociniuc (Hrițcan)
• Marta Grancea
• 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
• Radu Ciobanu
• Raluca Dimitriu
• Raluca Cristina Andrei
• Ramona Lile
• Ratna Puji Astuti Krismiaji
• Robert Cristian Almași
• Robert-Aurelian Șova
• Roxana Mirella Irimuș
• Semida Ducă
• Sergiu-Bogdan Constantin
• Silviu Ilie Săplăcan
• Sonia Elena Popescu
• Sorina Ancuța Pușcaș
• Svetlana Mihăilă
• Teodor-Florin Cilan
• Teodora Viorica Fărcaş
• Valentin Burcă
• Vanina Adoriana Trifan
• Veronica Grosu

Topics:

• Management accounting
• Financial accounting and reporting
• Internal control, audit and assurance
• Business law
• Business valuation
• Forensic and investigative accounting
• Finance
• Taxation
• Leadership and entrepreneurship
• Financial and performance management
• Information management and technology
• Business strategy, risk and corporate governance
• Sustainability and non-financial reporting

Keywords:

• 230 form
• ANAF
• Basel approach
• Beneish M-Score
• Big Data
• CAEN code 5889
• CAEN code 6202
• CAS
• CASS
• CECCAR
• CEE economies
• COVID-19
• Directive
• Directive 2014/95/EU
• EU
• Environment Fund
• European Commission
• European Social Fund
• European Union
• European funds
• FDI
• Fiscal Code
• Form 107
• GEO No. 132/2020
• GEO No. 30/2020
• GO 65/1994
• IAS 16
• IAS 20
• IAS 41
• IFRS
• IFRS 9
• IPSAS/EPSAS
• IT competencies
• International Financial Reporting Standards
• International Standards on Internal Auditing
• Iraqi conventional banks
• Iraqi system banks
• LLC
• Labour Code
• Law No. 153/2020
• MFP
• Member States
• Monitorul Oficial
• NFRD
• NGO
• National Social Security Fund for Lawyers
• OECD
• OMPF No. 1802/2014
• OPANAF
• PEG model
• POCU
• Program regarding the stimulation of national car park renewal
• Romania
• Romanian authorities
• SARS-CoV-2
• Tax Code
• The Order of the President of ANAF 139/2020
• VAT
• VAT adjustment
• VAT cash accounting system
• VAT code
• VAT deduction
• VAT exemption
• VAT rates
• VAT registration number cancellation
• Virtual private space
• absolute deviation
• accountant
• accountants
• accounting
• accounting and tax regulations
• accounting education
• accounting estimates
• accounting expertise in commercial conflicts
• accounting expertise in criminal cases
• accounting firms
• accounting policies
• accounting policies handbook
• accounting principles
• accounting profession
• accounting treatment
• accrual
• accrual accounting
• accrual methods
• acquisition cost
• actual cost
• adjustment
• administration
• administrative contest
• administrative litigation
• advice
• advisory engagements
• agricultural cooperative
• agriculture
• allowance
• allowances
• analyzed legislation
• annual income tax
• artificial intelligence
• assessment
• asset with a long production cycle
• associates
• assurance engagements
• audit
• auditor independence
• authorized evaluator
• average rate
• balance sheet
• bank loan
• beneficiary
• bids evaluation
• big bath accounting
• blockchain
• book value
• bottleneck
• branch
• breakeven
• budget deficit
• budgeting
• buildings
• business
• business advisor
• business models
• capital
• capitalization
• carrying amount
• case file
• cash flow
• cash flows
• chargeability
• charging methods
• chronological series
• civil obligations
• commercial discount
• communication
• communism
• company
• competitive procedure
• concessional debt
• conclusions
• conflict of interests
• conservatism
• consolidated companies
• consolidated result
• consolidation
• constructions
• consumer
• continuous professional development
• contracting authority
• control activities
• control environment
• convention
• convergence
• cooperative members
• coronavirus
• corporate governance
• cost
• cost inductor
• cost model
• cost of capital
• cost plus method
• cost-based model
• costumers
• credit method
• credit risk
• creditworthiness
• criminal file
• crisis
• cryptocurrency
• cult organization
• cult unit
• cumulation of balances
• current production
• current result
• de minimis aid
• debtor
• decisions
• declarative obligations
• degree of indebtedness
• development
• deviations
• differential analysis
• digital era
• digital services
• digital solutions
• digitalisation
• direct acquisition
• direct cost
• direct investments
• direct taxes
• discount
• discounting
• dismantling
• distortion
• disturbances
• dividends
• documentary material
• donation
• double tax treaties
• double taxation
• duties
• e-invoicing
• early education expenses
• earning or loss resulting from fair value modification
• economic activity
• economic crisis
• economic indicators
• ecotax
• education
• effects of the pandemic
• efficiency
• electronic cash registers
• emerging economies
• employee
• employees
• employer
• employers
• enforcement system
• entitlement
• entity value
• environmental indicators
• equity
• equity capital costs
• equity premiums
• estimated annual income
• estimated revenues
• estimation
• ethics
• evaluation
• event after the balance sheet date
• events after the reporting date
• excess or deficiency resulting from re-evaluation
• exemption
• exemption method
• expenses
• expert accountant
• exploitation of mineral resources
• exponential relation
• factor
• fair value
• fair value-based model
• fair view
• filling obligations
• final products
• financial and accounting services
• financial balance
• financial correction
• financial diagnosis
• financial leasing
• financial ratios
• financial reporting
• financial statements
• financial structure
• financial year
• financing decision
• financing sources
• financing structure
• fiscal burden
• fiscal policies
• fiscal pressure
• fiscal treatment
• flat-rate
• forecast
• forecasting techniques
• foreign currency contract
• forensic accounting expertise
• form 230
• form 394
• fraud
• full and simultaneous subscription
• globalisation
• grant
• grants
• grants related to assets
• grants related to income
• gross domestic product
• health crisis
• human resources budget
• identification
• impact identification
• impact management
• impairment
• incentive
• incentives
• income
• income from salaries
• income tax
• income tax bracket
• incomes
• indemnity
• independent activities
• indicator
• indirect cost
• individual financial statements
• information
• information objectivity
• information technologies
• information technology
• informative declaration
• input value
• inputs
• intangible/tangible assets
• integrated waste management
• intellectual property rights
• interests
• intermediate management balances
• internal audit
• internal rate of return
• intra-group accounts
• inventories
• inventory
• investment project
• investment property
• investor
• irregularity
• jointly controlled entities
• judicial accounting expertise report
• just value
• labour taxes
• lands
• lawyer
• layoff
• lease contract
• leasing
• legal person
• legislative changes
• lending activity
• licensed accountant
• limited deduction
• limited liability company
• linear programming
• listed companies
• loan
• loan from bond issue
• long-term debt
• loss
• management
• manager
• managers
• mandate
• mandate through testament
• market
• market capitalization
• measure
• micro-entities income tax
• modified internal rate of return
• monetary values
• monitoring
• moral
• motor vehicle
• moving deviation
• mutual companies
• national accounting regulations
• needs for components
• net carrying value
• net discount value
• net income
• net present value
• net realizable value
• non-financial reporting
• non-profit entity
• non-profit organisation
• non-profit organization
• non-taxable income
• normality
• objectives
• online business
• online communication
• operating cycle
• optimal sales price
• outputs
• own shares
• pandemic
• parent
• part-time contract
• participating shares
• payment request
• payment requests
• pensioners
• percentage reduction
• performance
• plant and equipment
• pre-complaint procedure
• pre-finance
• pre-financing request
• present
• private grants
• private scholarship
• process cost
• production cost
• production management
• professional accountant
• professional competences
• professional judgement
• professional relationships
• professional training program
• professionalism
• profit
• profit and loss account
• profitability
• profitability index
• property
• prudence
• public acquisition
• public management
• public subscription
• ratio
• ratios
• real estate
• receipts and payments budget
• receivables
• recovery time limit
• reimbursement request
• reimbursement requests
• reinvested profit
• related parties
• relief
• remote work
• rental contract
• renting
• reported result
• reporting for management
• reserves
• resolution
• revaluation
• revaluation model
• revaluation reserve
• revenues from investments
• reverse charge
• risk assessment
• risks of indebtedness
• rules
• safeguards
• sales budgeting
• second-hand vehicles
• securities
• self-financing ability
• self-taxation
• settlements with staff
• share capital
• shares
• simplification measures
• single declaration
• single return
• single statement
• single tax return
• small- and medium-sized entities
• social contributions
• social economy
• social enterprise
• social indicators
• social integration enterprise
• social security contribution
• social security contributions
• special taxation regime
• speculative asset
• sponsor
• sponsorship
• sport activities contract
• staff movement
• standard cost
• statement 311
• statement of cash flows
• stock market methods
• strategy
• stress test for companies
• structural ratios
• subject of law
• subjective civil rights
• subsidiaries
• subsidiary
• supplier/provider
• suppliers
• suspension of the execution of the administrative tax provision
• tangible fixed asset/intangible asset
• target price
• target return on investments
• tax
• tax and accounting practices
• tax and accounting regulations
• tax base
• tax facilities
• tax incentives
• tax liabilities
• tax loss
• tax payer
• tax policy
• tax relief
• 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 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
• unachieved internal results
• uncertain environment
• uncertainty
• undergraduate/graduate students
• unemployment indemnity
• unemployment rate
• 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
• wealth
• work from home
• work integration social enterprise
• working from home
• yield