Section:

• Sitemap
• Issues
• Keywords

Keywords:

• 10% rate
• 20% lump sum
• 230 form
• 25000 Euro limit
• 3.5% rate
• 500 000 - euro threshold
• 500000 Euro ceiling
• 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
• Directive 2022/2523
• ERC
• ERP
• ESG factors
• EU
• Environment Fund
• European Commission
• European Social Fund
• European Union
• European funds
• European overview
• European tax system
• FDI
• Fiscal Code
• Fiscal Procedure 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 Decision No. 1393/2024
• 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
• IT systems
• 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
• Order of the President of the National Agency for Fiscal Administration No. 3562/2024
• 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
• RO e-VAT
• 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 return
• 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
• age
• agricultural cooperative
• agricultural machinery
• agricultural produce
• agricultural product
• agricultural works and services
• agriculture
• aids
• algorithms
• allowance
• allowances
• amicable settlement
• analyses
• analysis
• analytics
• analyzed legislation
• ancillary insurance
• 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
• audiovisual sector
• 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
• automation
• 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
• brand
• breakeven
• brokerage company
• budget
• budget deficit
• budgetary receivables
• budgeting
• building
• buildings
• business
• business advisor
• business age
• business decisions
• business environment
• business models
• business process improvement
• business processes
• 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
• circular economy
• 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 profit
• 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 assets
• 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
• determining
• development
• deviations
• diagnosis
• difference
• differential analysis
• digital debt
• digital era
• digital maturity
• digital noise
• 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
• effective tax rate
• effectiveness
• effects
• effects of the pandemic
• efficiency
• electronic cash registers
• electronic means
• 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
• environment
• environmental
• environmental accounting
• environmental aspects
• environmental audits
• 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
• experience
• 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
• filing of income tax returns
• 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 management
• 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
• fixed assets
• flat-rate
• flows
• focused work
• 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 accounting policies
• 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
• hybrid organizations
• hyperinflationary economy
• identification
• identifying risks
• imbalances
• impact
• impact identification
• impact management
• impact of the human factor on accounting
• impairment
• implementation
• 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 system success model
• information technologies
• information technology
• informative declaration
• injury
• innovation
• input in the system
• input value
• inputs
• insolvency
• instability
• installments
• instalments
• insurance
• insurance intermediary
• insurance policy
• insurance premium
• insured
• insured amount
• insured party
• insurer
• intangible assets
• intangible/tangible assets
• integrated approach
• integrated waste management
• intellectual property rights
• interests
• interim dividends
• intermediaries
• intermediate management balances
• internal assignment price
• internal audit
• internal audit effectiveness
• internal audit perception
• internal control
• internal rate of return
• international tax reform
• interpreting
• intra-community transactions
• intra-group accounts
• inventories
• inventory
• investigations
• investment
• investment firm
• 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
• leadership
• lease agreement
• lease contract
• leasing
• ledger
• legal person
• legal status
• legal-institutional factors
• legislation
• legislative amendments
• legislative changes
• lending activity
• level of income
• 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
• literature review
• litigation
• loan
• loan from bond issue
• local manufacturing
• logistic regression
• long-term debt
• loss
• loss of value
• luxury tax
• management
• management measures
• management ratios
• management/rotation
• manager
• managerial accounting
• managers
• mandate
• mandate through testament
• mapping
• mark
• 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
• mobility clause
• modeling
• 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
• obligation to inform
• obtaining the seedlings
• offences
• offer
• offer acceptance
• online
• online business
• online communication
• operating cycle
• operating liabilities
• operating profits
• operation
• operations
• optimal sales price
• ordering expenses
• organisation
• organization performance
• organizational 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
• pension funds
• pensioners
• percentage reduction
• perceptions
• performance
• performance indicators
• performance-value-decision
• performances
• permanent capital
• personal life
• pharmaceutical sector
• plant and equipment
• platform
• policies
• political connections
• positive adjustment
• post-pandemic
• poverty
• practical accounting training
• pre-complaint procedure
• pre-filled VAT return
• 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
• procrastination
• 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
• profit tax payer
• 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
• redirecting
• regulation
• reimbursement premium
• reimbursement request
• reimbursement requests
• reinsurance
• reinvested profit
• related enterprise
• related enterprises
• related parties
• related-party transactions
• reliability
• relief
• remote contract
• remote work
• rent
• rental
• rental agreement
• rental contract
• renting
• reorganisation plan
• reported result
• reporting
• 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
• 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
• skills
• 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
• solidarity tax
• special register
• special registers
• special taxation regime
• speculative asset
• sponsor
• sponsorship
• sport activities contract
• sports activity contract
• staff movement
• stakeholders
• 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
• survival strategies
• suspension
• suspension of tax inspection
• suspension of the execution of the administrative tax provision
• sustainability
• sustainability report
• sustainability reporting
• sustainable development
• system quality
• 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 burden
• tax compliance behaviour
• tax control
• tax credit
• tax evasion
• tax exemption
• tax facilities
• tax fraud
• tax incentives
• tax inspection
• tax inspection notice
• tax liabilities
• tax loan
• 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 base
• taxable income
• taxable persons
• taxable transactions
• taxation
• taxation rate
• taxes
• taxpayers
• technical unemployment
• techniques
• technological green innovations
• technology
• technology acceptance model
• 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
• theory of planned behaviour
• 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
• travel allowance
• 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
• war
• warehouse
• warranties
• waste management
• wax tablets
• wealth
• wealth tax
• well-being of humankind
• work from home
• work integration social enterprise
• work-life balance
• working capital management
• working from home
• yield