Number 7, July 2020 / CECCAR Business Review

Number 7 / July 2020

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 261 / PDF DL 566 / PDF views 192

Abstract | PDF (8.45 MB)

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 330 / PDF DL 1057 / PDF views 203

Abstract | PDF (8.43 MB)

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 435 / PDF DL 493 / PDF views 224

Abstract | PDF (8.44 MB)

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 488 / PDF DL 382 / PDF views 205

Abstract | PDF (8.53 MB)

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 301 / PDF DL 402 / PDF views 112

Abstract | PDF (8.44 MB)

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 154 / PDF DL 304 / PDF views 47

Abstract | PDF (8.41 MB)

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 696 / PDF DL 764 / PDF views 409

Abstract | PDF (8.43 MB)

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 531 / PDF views 119

Abstract | PDF (8.39 MB)

Number 7 / July 2020

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

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

Accounting for Events and Transactions Regarding Equity

Estimating in Accounting

Evaluation Indicators for Investment Projects (I)

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

Case Studies Regarding Accounting Expertise in Commercial Conflicts

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

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Indexing

The Accounting and Tax Regime Regarding the Real Estate Rentals

Proposals Regarding Accounting for Cryptocurrencies in Accordance with Romanian Accounting Regulations

The Fiscal Treatment of the Acquisition Expenses for the Electronic Cash Registers

Case Studies Regarding Accounting Expertise in Criminal Cases (I)

The Reverse Charge Mechanism

Perception of the Importance of Internal Audit Effectiveness and Its Impact on Organizational Performance in Public Enterprises: Empirical Evidence from Morocco

The Nexus of Quality of the e-Tax System, Taxpayers’ Attitude, Multiple Mediators, and Tax Compliance Behaviour: A Theoretical Paper

Luxury Tax and Wealth Tax – Between Transparency and Sustainability of the Tax System

RO e-VAT, the IT System of National Strategic Interest for Combating Tax Evasion and Fraud

Considerations Regarding the Conclusion of the Insurance Contract by Electronic Means, Remotely, and Through Intermediaries