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 96 / PDF DL 236 / PDF views 68

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 298 / PDF DL 1599 / PDF views 137

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 Cernușca

Pages: 24-30

Published online: 28 Apr 2021

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

Statistics: views 183 / PDF DL 1521 / PDF views 75

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 91 / PDF DL 177 / 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 83 / PDF DL 330 / PDF views 38

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 132 / PDF DL 396 / PDF views 103

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 (Hrițcan)

Pages: 59-72

Published online: 28 Apr 2021

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

Statistics: views 125 / PDF DL 294 / PDF views 70

Abstract | PDF (581.45 KB)


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