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 230 / PDF DL 239 / PDF views 132

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 225 / PDF DL 203 / PDF views 109

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 394 / PDF DL 285 / PDF views 192

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 159 / PDF DL 195 / 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 187 / PDF DL 729 / PDF views 85

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 72 / PDF DL 161 / PDF views 61

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 96 / PDF DL 127 / PDF views 39

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 46 / PDF DL 101 / PDF views 18

Abstract | PDF (279.72 KB)


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