Financial accounting and reporting

Convergences and Divergences in Communication Between Managers and Professional Accountants

Convergences and Divergences in Communication Between Managers and Professional Accountants

Bogdan Cosmin Gomoi

Pages: 3-14

Published online: 28 Apr 2021

DOI: dx.doi.org/10.37945/cbr.2021.03.01

Statistics: views 98 / PDF DL 240 / PDF views 71

Abstract | PDF (453.78 KB)

Taxation

Specific Cases Regarding the Income Tax – The Reporting of Tax Losses and Tax Redemptions

Specific Cases Regarding the Income Tax – The Reporting of Tax Losses and Tax Redemptions

Mirela Păunescu, Adriana Florina Popa, Radu Ciobanu

Pages: 15-23

Published online: 28 Apr 2021

DOI: dx.doi.org/10.37945/cbr.2021.03.02

Statistics: views 308 / PDF DL 1608 / PDF views 141

Abstract | PDF (389.47 KB)

Taxation

The Tax Regime Regarding the Taxation of Revenues Obtained Through Contracts of Sport Activities

The Tax Regime Regarding the Taxation of Revenues Obtained Through Contracts of Sport Activities

Lucian Cernuşca

Pages: 24-30

Published online: 28 Apr 2021

DOI: dx.doi.org/10.37945/cbr.2021.03.03

Statistics: views 186 / PDF DL 1526 / PDF views 76

Abstract | PDF (292.70 KB)

Taxation

The Consequences for the Romanian State Budget Generated Through the Inappropriate Interpretation/ Evading of the Civil and Tax Legislation in Relation to the Sale of Second-Hand Vehicles

The Consequences for the Romanian State Budget Generated Through the Inappropriate Interpretation/ Evading of the Civil and Tax Legislation in Relation to the Sale of Second-Hand Vehicles

Gabriel Goicea

Pages: 31-39

Published online: 28 Apr 2021

DOI: dx.doi.org/10.37945/cbr.2021.03.04

Statistics: views 94 / PDF DL 183 / PDF views 31

Abstract | PDF (328.47 KB)

Finance

Financial Management of POCU European Funding Projects

Financial Management of POCU European Funding Projects

Elena Stănciulescu

Pages: 40-48

Published online: 28 Apr 2021

DOI: dx.doi.org/10.37945/cbr.2021.03.05

Statistics: views 88 / PDF DL 334 / PDF views 42

Abstract | PDF (292.64 KB)

Information management and technology

The Impact of Blockchain on the Accounting Profession

The Impact of Blockchain on the Accounting Profession

Elena Alina Olaru (Colbea)

Pages: 49-58

Published online: 28 Apr 2021

DOI: dx.doi.org/10.37945/cbr.2021.03.06

Statistics: views 140 / PDF DL 407 / PDF views 108

Abstract | PDF (384.49 KB)

Financial accounting and reporting

Comparative Analysis of Measurement after Recognition of Property, Plant and Equipment – IAS 16 vs. OMPF No. 1802/2014

Comparative Analysis of Measurement after Recognition of Property, Plant and Equipment – IAS 16 vs. OMPF No. 1802/2014

Mărioara Molociniuc (Hriţcan)

Pages: 59-72

Published online: 28 Apr 2021

DOI: dx.doi.org/10.37945/cbr.2021.03.07

Statistics: views 131 / PDF DL 301 / PDF views 75

Abstract | PDF (581.45 KB)


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