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Issues from 2020:

• 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]