Number 1 / January 2022

The Expert Accountant’s Ethics in the Context of the Mission of Reviewing the Accounting, Drawing Up and Certifying the Annual Financial Statements

The Expert Accountant’s Ethics in the Context of the Mission of Reviewing the Accounting, Drawing Up and Certifying the Annual Financial Statements

Ludovica Breban

Financial accounting and reporting

Pages: 3-8

Number 1, January 2022

DOI: dx.doi.org/10.37945/cbr.2022.01.01

Statistics: views 240 / PDF DL 249 / PDF views 139

Abstract | PDF (222.39 KB)

The General Budget and the Provisional Financial Statements

The General Budget and the Provisional Financial Statements

Corina-Graziella Bâtcă-Dumitru, Daniela-Nicoleta Sahlian, Cleopatra Șendroiu

Financial and performance management

Pages: 9-16

Number 1, January 2022

DOI: dx.doi.org/10.37945/cbr.2022.01.02

Statistics: views 235 / PDF DL 215 / PDF views 112

Abstract | PDF (233.90 KB)

Study Regarding the Application of Cost Calculation Proceedings in the Production Activity

Study Regarding the Application of Cost Calculation Proceedings in the Production Activity

Bogdan Cosmin Gomoi

Management accounting

Pages: 17-25

Number 1, January 2022

DOI: dx.doi.org/10.37945/cbr.2022.01.03

Statistics: views 430 / PDF DL 310 / PDF views 204

Abstract | PDF (228.44 KB)

The Single Statement Corresponding to the Year 2022

The Single Statement Corresponding to the Year 2022

Lucian Cernușca

Taxation

Pages: 25-36

Number 1, January 2022

DOI: dx.doi.org/10.37945/cbr.2022.01.04

Statistics: views 161 / PDF DL 199 / PDF views 82

Abstract | PDF (277.42 KB)

Taxation of the Natural Persons’ Incomes Based on Income Rules

Taxation of the Natural Persons’ Incomes Based on Income Rules

Delia David, Luminița Păiușan, Ștefania Amalia Jimon

Taxation

Pages: 37-43

Number 1, January 2022

DOI: dx.doi.org/10.37945/cbr.2022.01.05

Statistics: views 191 / PDF DL 739 / PDF views 87

Abstract | PDF (223.18 KB)

Considerations on the Improvement of Ethical Decision Making in the Accounting Profession

Considerations on the Improvement of Ethical Decision Making in the Accounting Profession

Alina Beattrice Vladu, Dan Dacian Cuzdriorean

Financial accounting and reporting

Pages: 44-52

Number 1, January 2022

DOI: dx.doi.org/10.37945/cbr.2022.01.06

Statistics: views 74 / PDF DL 176 / PDF views 64

Abstract | PDF (244.76 KB)

Joint Venture and Value Added Tax Regime. Common Law Rules versus Tax Law Rules

Joint Venture and Value Added Tax Regime. Common Law Rules versus Tax Law Rules

Doru Pleșea

Taxation

Pages: 53-60

Number 1, January 2022

DOI: dx.doi.org/10.37945/cbr.2022.01.07

Statistics: views 109 / PDF DL 140 / PDF views 44

Abstract | PDF (240.23 KB)

Financial Liquidity of Indonesian Manufacturing Companies before and during the COVID-19 Pandemic

Financial Liquidity of Indonesian Manufacturing Companies before and during the COVID-19 Pandemic

Linda Puspita Sari, Anggita Langgeng Wijaya

Finance

Pages: 61-72

Number 1, January 2022

DOI: dx.doi.org/10.37945/cbr.2022.01.08

Statistics: views 48 / PDF DL 111 / PDF views 21

Abstract | PDF (279.72 KB)


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