Number 7, July 2021 / CECCAR Business Review

Number 7 / July 2021

LLC vs. NGO, Similarities and Differences in the Accounting Treatment of Inventories

Elena Stănciulescu

Financial accounting and reporting

Pages: 3-13

Number 7, July 2021

DOI: dx.doi.org/10.37945/cbr.2021.07.01

Statistics: views 202 / PDF DL 1438 / PDF views 101

Abstract | PDF (309.05 KB)

The Budgetary Management of Sales

Corina-Graziella Bâtcă-Dumitru, Daniela-Nicoleta Sahlian, Cleopatra Șendroiu

Financial and performance management

Pages: 14-24

Number 7, July 2021

DOI: dx.doi.org/10.37945/cbr.2021.07.02

Statistics: views 87 / PDF DL 198 / PDF views 60

Abstract | PDF (544.27 KB)

Study Regarding the Development of an Investment Project. (III) – Project Evaluation

Bogdan Cosmin Gomoi

Finance

Pages: 25-34

Number 7, July 2021

DOI: dx.doi.org/10.37945/cbr.2021.07.03

Statistics: views 96 / PDF DL 300 / PDF views 56

Abstract | PDF (596.91 KB)

Social Security Contribution (CAS) Owed by Natural Persons that Obtain Revenues from Independent Activities

Lucian Cernușca

Taxation

Pages: 35-43

Number 7, July 2021

DOI: dx.doi.org/10.37945/cbr.2021.07.04

Statistics: views 113 / PDF DL 346 / PDF views 71

Abstract | PDF (312.39 KB)

The Impact of COVID-19 on the Tax Policy in the European Union

Radu Ciobanu, Adriana Florina Popa, Mirela Păunescu

Taxation

Pages: 44-56

Number 7, July 2021

DOI: dx.doi.org/10.37945/cbr.2021.07.05

Statistics: views 74 / PDF DL 444 / PDF views 46

Abstract | PDF (523.14 KB)

Setting Up Share Companies and Partnerships Limited by Shares

Ioana Nely Militaru

Business law

Pages: 57-63

Number 7, July 2021

DOI: dx.doi.org/10.37945/cbr.2021.07.06

Statistics: views 51 / PDF DL 147 / PDF views 29

Abstract | PDF (287.57 KB)

Development of Rating Models under IFRS 9

Ioan-Codruț Țurlea

Financial accounting and reporting

Pages: 64-72

Number 7, July 2021

DOI: dx.doi.org/10.37945/cbr.2021.07.07

Statistics: views 55 / PDF DL 189 / PDF views 24

Abstract | PDF (338.79 KB)

Number 7 / July 2021

LLC vs. NGO, Similarities and Differences in the Accounting Treatment of Inventories

The Budgetary Management of Sales

Study Regarding the Development of an Investment Project. (III) – Project Evaluation

Social Security Contribution (CAS) Owed by Natural Persons that Obtain Revenues from Independent Activities

The Impact of COVID-19 on the Tax Policy in the European Union

Setting Up Share Companies and Partnerships Limited by Shares

Development of Rating Models under IFRS 9

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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