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 268 / PDF DL 581 / PDF views 200

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 335 / PDF DL 1093 / PDF views 204

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 456 / PDF DL 553 / PDF views 235

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 505 / PDF DL 431 / PDF views 212

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 310 / PDF DL 445 / PDF views 118

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 157 / PDF DL 338 / 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 708 / PDF DL 777 / PDF views 417

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 152 / PDF DL 576 / PDF views 126

Abstract | PDF (8.39 MB)


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