Number 12 / December 2023

Exploitation of the Effect of Services Diversification in the Process of Maintaining the Attractivity and Resilience of the Accounting Profession

Exploitation of the Effect of Services Diversification in the Process of Maintaining the Attractivity and Resilience of the Accounting Profession

Robert-Aurelian Șova, Adriana Florina Popa

Financial accounting and reporting

Pages: 2-5

Number 12, December 2023

DOI: dx.doi.org/10.37945/cbr.2023.12.01

Statistics: views 103 / PDF DL 87 / PDF views 52

Abstract | PDF (181.44 KB)

The Relationship Between Tax Pressure and Economic Crime

The Relationship Between Tax Pressure and Economic Crime

Gabriela Anghel (Constantin), Cristina-Elena Poenaru (Florea)

Taxation

Pages: 6-15

Number 12, December 2023

DOI: dx.doi.org/10.37945/cbr.2023.12.02

Statistics: views 66 / PDF DL 121 / PDF views 72

Abstract | PDF (242.67 KB)

Accounting Practices Related to the Banking Industry. Network Settlements

Accounting Practices Related to the Banking Industry. Network Settlements

Aurelia Ștefănescu, Ileana Cosmina Pitulice

Financial accounting and reporting

Pages: 16-25

Number 12, December 2023

DOI: dx.doi.org/10.37945/cbr.2023.12.03

Statistics: views 38 / PDF DL 50 / PDF views 23

Abstract | PDF (200.32 KB)

Accounting and Tax Treatment of Adjustments for Depreciations or Losses of Value

Accounting and Tax Treatment of Adjustments for Depreciations or Losses of Value

Cristina Nicolaescu, Monica Bija

Financial accounting and reporting

Pages: 26-35

Number 12, December 2023

DOI: dx.doi.org/10.37945/cbr.2023.12.04

Statistics: views 292 / PDF DL 224 / PDF views 157

Abstract | PDF (207.82 KB)

Dynamics of the Main Indicators Correlated to the Cycles of Operations at an Entity’s Level

Dynamics of the Main Indicators Correlated to the Cycles of Operations at an Entity’s Level

Bogdan Cosmin Gomoi

Financial and performance management

Pages: 36-44

Number 12, December 2023

DOI: dx.doi.org/10.37945/cbr.2023.12.05

Statistics: views 120 / PDF DL 108 / PDF views 69

Abstract | PDF (218.15 KB)

RO e-Factura National System, an Important Step for the Digital Transformation of the Relationship Between the Entrepreneur and the State

RO e-Factura National System, an Important Step for the Digital Transformation of the Relationship Between the Entrepreneur and the State

Elena Stănciulescu

Taxation

Pages: 45-53

Number 12, December 2023

DOI: dx.doi.org/10.37945/cbr.2023.12.06

Statistics: views 80 / PDF DL 96 / PDF views 43

Abstract | PDF (232.65 KB)

New Regulations Regarding the Taxation of Incomes from Renting Real Estate in 2024

New Regulations Regarding the Taxation of Incomes from Renting Real Estate in 2024

Lucian Cernușca

Taxation

Pages: 54-63

Number 12, December 2023

DOI: dx.doi.org/10.37945/cbr.2023.12.07

Statistics: views 410 / PDF DL 298 / PDF views 138

Abstract | PDF (225.47 KB)

A Micro and Macroeconomic Analysis of the Energy Industry: The Economic Efficiency of Enterprises

A Micro and Macroeconomic Analysis of the Energy Industry: The Economic Efficiency of Enterprises

Pompei Mititean

Financial and performance management

Pages: 64-72

Number 12, December 2023

DOI: dx.doi.org/10.37945/cbr.2023.12.08

Statistics: views 48 / PDF DL 64 / PDF views 37

Abstract | PDF (251.08 KB)


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