Financial accounting and reporting

Financial Reporting According to National Accounting Regulations, in the Context of the Coronavirus Crisis

Financial Reporting According to National Accounting Regulations, in the Context of the Coronavirus Crisis

Corina-Graziella Bâtcă-Dumitru, Alina-Mihaela Irimescu

Pages: 3-12

Published online: 30 Jun 2020

DOI: dx.doi.org/10.37945/cbr.2020.05.01

Statistics: views 225 / PDF DL 464 / PDF views 152

Abstract | PDF (8.28 MB)

Financial accounting and reporting

Financial Reporting for Entities Applying IFRS, in the Context of the Coronavirus Crisis

Financial Reporting for Entities Applying IFRS, in the Context of the Coronavirus Crisis

Mirela Nichita, Mirela Păunescu, Daniela Artemisa Calu

Pages: 13-23

Published online: 30 Jun 2020

DOI: dx.doi.org/10.37945/cbr.2020.05.02

Statistics: views 136 / PDF DL 481 / PDF views 93

Abstract | PDF (8.27 MB)

Financial accounting and reporting

The Tax and Accounting Treatments Regarding the Revaluation of Buildings and Lands

The Tax and Accounting Treatments Regarding the Revaluation of Buildings and Lands

Bogdan Cosmin Gomoi

Pages: 24-34

Published online: 30 Jun 2020

DOI: dx.doi.org/10.37945/cbr.2020.05.03

Statistics: views 235 / PDF DL 529 / PDF views 254

Abstract | PDF (8.36 MB)

Financial accounting and reporting

Distributing the Financial Year Result by Destination

Distributing the Financial Year Result by Destination

Elena Stănciulescu

Pages: 35-43

Published online: 30 Jun 2020

DOI: dx.doi.org/10.37945/cbr.2020.05.04

Statistics: views 141 / PDF DL 343 / PDF views 101

Abstract | PDF (8.20 MB)

Taxation

Tax Measures Adopted in the Context of the Coronavirus Crisis

Tax Measures Adopted in the Context of the Coronavirus Crisis

Adriana Florina Popa, Radu Ciobanu

Pages: 44-52

Published online: 30 Jun 2020

DOI: dx.doi.org/10.37945/cbr.2020.05.05

Statistics: views 91 / PDF DL 316 / PDF views 42

Abstract | PDF (8.31 MB)

Taxation

The Mechanism for the Taxation of Investment Incomes

The Mechanism for the Taxation of Investment Incomes

Lucian Cernușca

Pages: 53-62

Published online: 30 Jun 2020

DOI: dx.doi.org/10.37945/cbr.2020.05.06

Statistics: views 105 / PDF DL 401 / PDF views 94

Abstract | PDF (8.21 MB)

Sustainability and non-financial reporting

Non-Financial Reporting in Romania in the pre-Directive 2014/95/EU Period (1990-2013)

Non-Financial Reporting in Romania in the pre-Directive 2014/95/EU Period (1990-2013)

Adriana Tiron-Tudor, Teodora Viorica Fărcaș, Ioana Dragu, Ecaterina Monica Moise

Pages: 63-72

Published online: 30 Jun 2020

DOI: dx.doi.org/10.37945/cbr.2020.05.07

Statistics: views 174 / PDF DL 361 / PDF views 84

Abstract | PDF (8.33 MB)


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