Number 7 / July 2020

The Perception of Professional Accountants Regarding the Future of the Accounting Profession in the Digital Era

The Perception of Professional Accountants Regarding the Future of the Accounting Profession in the Digital Era

Delia David, Lucian Cernușca

Information management and technology

Pages: 3-10

Number 7, July 2020

DOI: dx.doi.org/10.37945/cbr.2020.07.01

Statistics: views 255 / PDF DL 561 / PDF views 187

Abstract | PDF (8.45 MB)

Opinions Regarding the Impact of the COVID-19 Pandemic over the Financial Reporting

Opinions Regarding the Impact of the COVID-19 Pandemic over the Financial Reporting

Ovidiu-Constantin Bunget, Alin-Constantin Dumitrescu, Cristian Lungu, Andrei-Marius Olariu

Financial accounting and reporting

Pages: 11-18

Number 7, July 2020

DOI: dx.doi.org/10.37945/cbr.2020.07.02

Statistics: views 329 / PDF DL 1054 / PDF views 203

Abstract | PDF (8.43 MB)

Accounting for Events and Transactions Regarding Equity

Accounting for Events and Transactions Regarding Equity

Corina-Graziella Bâtcă-Dumitru

Financial accounting and reporting

Pages: 19-29

Number 7, July 2020

DOI: dx.doi.org/10.37945/cbr.2020.07.03

Statistics: views 428 / PDF DL 487 / PDF views 219

Abstract | PDF (8.44 MB)

Estimating in Accounting

Estimating in Accounting

Bogdan Cosmin Gomoi

Financial accounting and reporting

Pages: 30-38

Number 7, July 2020

DOI: dx.doi.org/10.37945/cbr.2020.07.04

Statistics: views 485 / PDF DL 381 / PDF views 205

Abstract | PDF (8.53 MB)

Evaluation Indicators for Investment Projects (I)

Evaluation Indicators for Investment Projects (I)

Elena Valentina Țilică, Radu Ciobanu

Finance

Pages: 39-47

Number 7, July 2020

DOI: dx.doi.org/10.37945/cbr.2020.07.05

Statistics: views 295 / PDF DL 395 / PDF views 111

Abstract | PDF (8.44 MB)

Taxation Mechanism for Revenues from Independent Activities Based on the Income Tax Bracket System

Taxation Mechanism for Revenues from Independent Activities Based on the Income Tax Bracket System

Lucian Cernușca

Taxation

Pages: 48-55

Number 7, July 2020

DOI: dx.doi.org/10.37945/cbr.2020.07.06

Statistics: views 153 / PDF DL 301 / PDF views 47

Abstract | PDF (8.41 MB)

Case Studies Regarding Accounting Expertise in Commercial Conflicts

Case Studies Regarding Accounting Expertise in Commercial Conflicts

Sergiu-Bogdan Constantin

Forensic and investigative accounting

Pages: 56-63

Number 7, July 2020

DOI: dx.doi.org/10.37945/cbr.2020.07.07

Statistics: views 694 / PDF DL 758 / PDF views 408

Abstract | PDF (8.43 MB)

A Literature Review on the Auditor’s Independence Between Threats and Safeguards

A Literature Review on the Auditor’s Independence Between Threats and Safeguards

Andreea Claudia Crucean

Internal control, audit and assurance

Pages: 64-72

Number 7, July 2020

DOI: dx.doi.org/10.37945/cbr.2020.07.08

Statistics: views 147 / PDF DL 528 / PDF views 114

Abstract | PDF (8.39 MB)


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