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 105 / PDF DL 90 / PDF views 53

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 68 / PDF DL 123 / PDF views 74

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 52 / PDF views 24

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 295 / PDF DL 228 / PDF views 161

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 122 / PDF DL 111 / PDF views 70

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 101 / PDF views 44

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 414 / PDF DL 305 / PDF views 139

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 49 / PDF DL 68 / PDF views 38

Abstract | PDF (251.08 KB)


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