Financial accounting and reporting

The Expert Accountant’s Ethics in the Context of the Mission of Reviewing the Accounting, Drawing Up and Certifying the Annual Financial Statements

The Expert Accountant’s Ethics in the Context of the Mission of Reviewing the Accounting, Drawing Up and Certifying the Annual Financial Statements

Ludovica Breban

Pages: 3-8

Published online: 25 Feb 2022

DOI: dx.doi.org/10.37945/cbr.2022.01.01

Statistics: views 240 / PDF DL 249 / PDF views 139

Abstract | PDF (222.39 KB)

Financial and performance management

The General Budget and the Provisional Financial Statements

The General Budget and the Provisional Financial Statements

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

Pages: 9-16

Published online: 25 Feb 2022

DOI: dx.doi.org/10.37945/cbr.2022.01.02

Statistics: views 235 / PDF DL 215 / PDF views 112

Abstract | PDF (233.90 KB)

Management accounting

Study Regarding the Application of Cost Calculation Proceedings in the Production Activity

Study Regarding the Application of Cost Calculation Proceedings in the Production Activity

Bogdan Cosmin Gomoi

Pages: 17-25

Published online: 25 Feb 2022

DOI: dx.doi.org/10.37945/cbr.2022.01.03

Statistics: views 430 / PDF DL 310 / PDF views 204

Abstract | PDF (228.44 KB)

Taxation

The Single Statement Corresponding to the Year 2022

The Single Statement Corresponding to the Year 2022

Lucian Cernușca

Pages: 25-36

Published online: 25 Feb 2022

DOI: dx.doi.org/10.37945/cbr.2022.01.04

Statistics: views 161 / PDF DL 199 / PDF views 82

Abstract | PDF (277.42 KB)

Taxation

Taxation of the Natural Persons’ Incomes Based on Income Rules

Taxation of the Natural Persons’ Incomes Based on Income Rules

Delia David, Luminița Păiușan, Ștefania Amalia Jimon

Pages: 37-43

Published online: 25 Feb 2022

DOI: dx.doi.org/10.37945/cbr.2022.01.05

Statistics: views 191 / PDF DL 739 / PDF views 87

Abstract | PDF (223.18 KB)

Financial accounting and reporting

Considerations on the Improvement of Ethical Decision Making in the Accounting Profession

Considerations on the Improvement of Ethical Decision Making in the Accounting Profession

Alina Beattrice Vladu, Dan Dacian Cuzdriorean

Pages: 44-52

Published online: 25 Feb 2022

DOI: dx.doi.org/10.37945/cbr.2022.01.06

Statistics: views 74 / PDF DL 176 / PDF views 64

Abstract | PDF (244.76 KB)

Taxation

Joint Venture and Value Added Tax Regime. Common Law Rules versus Tax Law Rules

Joint Venture and Value Added Tax Regime. Common Law Rules versus Tax Law Rules

Doru Pleșea

Pages: 53-60

Published online: 25 Feb 2022

DOI: dx.doi.org/10.37945/cbr.2022.01.07

Statistics: views 109 / PDF DL 140 / PDF views 44

Abstract | PDF (240.23 KB)

Finance

Financial Liquidity of Indonesian Manufacturing Companies before and during the COVID-19 Pandemic

Financial Liquidity of Indonesian Manufacturing Companies before and during the COVID-19 Pandemic

Linda Puspita Sari, Anggita Langgeng Wijaya

Pages: 61-72

Published online: 25 Feb 2022

DOI: dx.doi.org/10.37945/cbr.2022.01.08

Statistics: views 48 / PDF DL 111 / PDF views 21

Abstract | PDF (279.72 KB)


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