Associate Professor Delia DAVID, PhD - "Vasile Goldiș" Western University of Arad

Theoretical and Practical Considerations Regarding the Accounting and Tax Treatment of Factoring Operations in Romania

Theoretical and Practical Considerations Regarding the Accounting and Tax Treatment of Factoring Operations in Romania

Delia David, Eugen Deliman, Marius F. Drăgănescu, Andrea Ondreiov

Financial accounting and reporting

Pages: 11-16

Number 1, January 2024

DOI: dx.doi.org/10.37945/cbr.2024.01.02

Statistics: views 107 / PDF DL 110 / PDF views 41

Abstract | PDF (212.18 KB)

The Accounting and Fiscal Treatment of Mining Royalties in the Case of Entities that Carry Out Exploitation Activities of Geothermal Waters

The Accounting and Fiscal Treatment of Mining Royalties in the Case of Entities that Carry Out Exploitation Activities of Geothermal Waters

Delia David, Ștefania Amalia Nicoară, Luminița Păiușan

Financial accounting and reporting

Pages: 21-28

Number 2, February 2023

DOI: dx.doi.org/10.37945/cbr.2023.02.03

Statistics: views 103 / PDF DL 88 / PDF views 52

Abstract | PDF (200.75 KB)

Taxation of the Natural Persons’ Incomes Based on Income Rules

Taxation of the Natural Persons’ Incomes Based on Income Rules

Delia David, Luminița Păiușan, Ștefania Amalia Jimon

Taxation

Pages: 37-43

Number 1, January 2022

DOI: dx.doi.org/10.37945/cbr.2022.01.05

Statistics: views 191 / PDF DL 739 / PDF views 87

Abstract | PDF (223.18 KB)

Study Regarding the Impact of the COVID-19 Pandemic on Firms in Arad County

Study Regarding the Impact of the COVID-19 Pandemic on Firms in Arad County

Delia David, Lucian Cernușca

Business strategy, risk and corporate governance

Pages: 3-11

Number 12, December 2020

DOI: dx.doi.org/10.37945/cbr.2020.12.01

Statistics: views 104 / PDF DL 252 / PDF views 57

Abstract | PDF (8.84 MB)

Financial-Accounting Approaches Regarding the Decision of Financing the Economic Entities During the COVID-19 Pandemic

Financial-Accounting Approaches Regarding the Decision of Financing the Economic Entities During the COVID-19 Pandemic

Delia David, Semida Ducă

Finance

Pages: 9-19

Number 10, October 2020

DOI: dx.doi.org/10.37945/cbr.2020.10.02

Statistics: views 188 / PDF DL 936 / PDF views 112

Abstract | PDF (8.60 MB)

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 260 / PDF DL 566 / PDF views 192

Abstract | PDF (8.45 MB)

A Study Concerning the Application of the Activity-Based Costing Method for Entities Operating in the Building Sector

A Study Concerning the Application of the Activity-Based Costing Method for Entities Operating in the Building Sector

Delia David, Daniela Pordea, Luminița Păiușan

Management accounting

Pages: 30-37

Number 6, June 2020

DOI: dx.doi.org/10.37945/cbr.2020.06.04

Statistics: views 315 / PDF DL 545 / PDF views 190

Abstract | PDF (8.46 MB)


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