Financial accounting and reporting

LLC vs. NGO, Similarities and Differences in the Accounting Treatment of Inventories

Elena Stănciulescu

Pages: 3-13

Published online: 30 Aug 2021

DOI: dx.doi.org/10.37945/cbr.2021.07.01

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Abstract | PDF (309.05 KB)

Financial and performance management

The Budgetary Management of Sales

Corina-Graziella Bâtcă-Dumitru, Daniela-Nicoleta Sahlian, Cleopatra Șendroiu

Pages: 14-24

Published online: 30 Aug 2021

DOI: dx.doi.org/10.37945/cbr.2021.07.02

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Abstract | PDF (544.27 KB)

Finance

Study Regarding the Development of an Investment Project. (III) – Project Evaluation

Bogdan Cosmin Gomoi

Pages: 25-34

Published online: 30 Aug 2021

DOI: dx.doi.org/10.37945/cbr.2021.07.03

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Abstract | PDF (596.91 KB)

Taxation

Social Security Contribution (CAS) Owed by Natural Persons that Obtain Revenues from Independent Activities

Lucian Cernușca

Pages: 35-43

Published online: 30 Aug 2021

DOI: dx.doi.org/10.37945/cbr.2021.07.04

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Abstract | PDF (312.39 KB)

Taxation

The Impact of COVID-19 on the Tax Policy in the European Union

Radu Ciobanu, Adriana Florina Popa, Mirela Păunescu

Pages: 44-56

Published online: 30 Aug 2021

DOI: dx.doi.org/10.37945/cbr.2021.07.05

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Abstract | PDF (523.14 KB)

Business law

Setting Up Share Companies and Partnerships Limited by Shares

Ioana Nely Militaru

Pages: 57-63

Published online: 30 Aug 2021

DOI: dx.doi.org/10.37945/cbr.2021.07.06

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Abstract | PDF (287.57 KB)

Financial accounting and reporting

Development of Rating Models under IFRS 9

Ioan-Codruț Țurlea

Pages: 64-72

Published online: 30 Aug 2021

DOI: dx.doi.org/10.37945/cbr.2021.07.07

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Abstract | PDF (338.79 KB)