Financial accounting and reporting

Quality and Quantity in Accountancy

Quality and Quantity in Accountancy

Horia Cristea

Pages: 3-8

Published online: 29 May 2021

DOI: dx.doi.org/10.37945/cbr.2021.04.01

Statistics: views 118 / PDF DL 429 / PDF views 64

Abstract | PDF (261.17 KB)

Financial accounting and reporting

Comparative Analysis Regarding the Recognition and Evaluation of Property, Plant and Equipment– IAS 16 vs. OMPF No. 1802/2014

Comparative Analysis Regarding the Recognition and Evaluation of Property, Plant and Equipment– IAS 16 vs. OMPF No. 1802/2014

Mărioara Molociniuc (Hrițcan)

Pages: 9-18

Published online: 29 May 2021

DOI: dx.doi.org/10.37945/cbr.2021.04.02

Statistics: views 385 / PDF DL 1092 / PDF views 219

Abstract | PDF (397.67 KB)

Financial accounting and reporting

The Elimination of Shareholdings in Subsidiaries, Jointly Controlled Entities and Associates

The Elimination of Shareholdings in Subsidiaries, Jointly Controlled Entities and Associates

Corina-Graziella Bâtcă-Dumitru

Pages: 19-27

Published online: 29 May 2021

DOI: dx.doi.org/10.37945/cbr.2021.04.03

Statistics: views 83 / PDF DL 194 / PDF views 38

Abstract | PDF (338.74 KB)

Financial accounting and reporting

The Accounting Treatment Regarding Grants in Agriculture from the Perspective of the National Accounting Reference System and the International One

The Accounting Treatment Regarding Grants in Agriculture from the Perspective of the National Accounting Reference System and the International One

Maria Petronela Aron, Monica Laura Zlati

Pages: 28-38

Published online: 29 May 2021

DOI: dx.doi.org/10.37945/cbr.2021.04.04

Statistics: views 135 / PDF DL 238 / PDF views 54

Abstract | PDF (338.07 KB)

Finance

Management and Profitability Ratios – The Connection Between the Financial Position and the Performance of the Economic Entities

Management and Profitability Ratios – The Connection Between the Financial Position and the Performance of the Economic Entities

Bogdan Cosmin Gomoi

Pages: 39-46

Published online: 29 May 2021

DOI: dx.doi.org/10.37945/cbr.2021.04.05

Statistics: views 265 / PDF DL 580 / PDF views 228

Abstract | PDF (361.87 KB)

Taxation

Supporting the Non-Profit/Cult Organizations

Supporting the Non-Profit/Cult Organizations

Lucian Cernușca

Pages: 47-56

Published online: 29 May 2021

DOI: dx.doi.org/10.37945/cbr.2021.04.06

Statistics: views 77 / PDF DL 175 / PDF views 32

Abstract | PDF (353.40 KB)

Taxation

Exemptions from the Payment of the Income Tax

Exemptions from the Payment of the Income Tax

Mirela Păunescu, Adriana Florina Popa, Radu Ciobanu

Pages: 57-62

Published online: 29 May 2021

DOI: dx.doi.org/10.37945/cbr.2021.04.07

Statistics: views 132 / PDF DL 602 / PDF views 57

Abstract | PDF (301.55 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: 63-72

Published online: 29 May 2021

DOI: dx.doi.org/10.37945/cbr.2021.04.08

Statistics: views 87 / PDF DL 285 / PDF views 70

Abstract | PDF (339.84 KB)


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