Information management and technology

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

Pages: 3-10

Published online: 31 Aug 2020

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

Statistics: views 261 / PDF DL 569 / PDF views 193

Abstract | PDF (8.45 MB)

Financial accounting and reporting

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

Pages: 11-18

Published online: 31 Aug 2020

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

Statistics: views 330 / PDF DL 1087 / PDF views 203

Abstract | PDF (8.43 MB)

Financial accounting and reporting

Accounting for Events and Transactions Regarding Equity

Accounting for Events and Transactions Regarding Equity

Corina-Graziella Bâtcă-Dumitru

Pages: 19-29

Published online: 31 Aug 2020

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

Statistics: views 438 / PDF DL 535 / PDF views 227

Abstract | PDF (8.44 MB)

Financial accounting and reporting

Estimating in Accounting

Estimating in Accounting

Bogdan Cosmin Gomoi

Pages: 30-38

Published online: 31 Aug 2020

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

Statistics: views 490 / PDF DL 420 / PDF views 207

Abstract | PDF (8.53 MB)

Finance

Evaluation Indicators for Investment Projects (I)

Evaluation Indicators for Investment Projects (I)

Elena Valentina Țilică, Radu Ciobanu

Pages: 39-47

Published online: 31 Aug 2020

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

Statistics: views 303 / PDF DL 438 / PDF views 114

Abstract | PDF (8.44 MB)

Taxation

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

Pages: 48-55

Published online: 31 Aug 2020

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

Statistics: views 154 / PDF DL 334 / PDF views 47

Abstract | PDF (8.41 MB)

Forensic and investigative accounting

Case Studies Regarding Accounting Expertise in Commercial Conflicts

Case Studies Regarding Accounting Expertise in Commercial Conflicts

Sergiu-Bogdan Constantin

Pages: 56-63

Published online: 31 Aug 2020

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

Statistics: views 697 / PDF DL 768 / PDF views 410

Abstract | PDF (8.43 MB)

Internal control, audit and assurance

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

Pages: 64-72

Published online: 31 Aug 2020

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

Statistics: views 149 / PDF DL 562 / PDF views 120

Abstract | PDF (8.39 MB)


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