Financial accounting and reporting

Considerations Regarding the Acknowledgment and Counting of the Capital Premiums

Considerations Regarding the Acknowledgment and Counting of the Capital Premiums

Cristina Nicolaescu

Pages: 3-11

Published online: 25 Mar 2022

DOI: dx.doi.org/10.37945/cbr.2022.02.01

Statistics: views 100 / PDF DL 389 / PDF views 65

Abstract | PDF (199.55 KB)

Financial accounting and reporting

Account Management and Accounting Operations Specific to the Agricultural Cooperatives (I)

Account Management and Accounting Operations Specific to the Agricultural Cooperatives (I)

Paul C. Șchiopu

Pages: 12-18

Published online: 25 Mar 2022

DOI: dx.doi.org/10.37945/cbr.2022.02.02

Statistics: views 129 / PDF DL 141 / PDF views 77

Abstract | PDF (288.71 KB)

Financial and performance management

Responsibility Centres and Internal Assignment Prices

Responsibility Centres and Internal Assignment Prices

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

Pages: 19-29

Published online: 25 Mar 2022

DOI: dx.doi.org/10.37945/cbr.2022.02.03

Statistics: views 58 / PDF DL 123 / PDF views 41

Abstract | PDF (237.92 KB)

Financial and performance management

Kaizen Costing – A Continuous Improvement Strategy of the Organisations

Kaizen Costing – A Continuous Improvement Strategy of the Organisations

Dorina Plescaci

Pages: 30-41

Published online: 25 Mar 2022

DOI: dx.doi.org/10.37945/cbr.2022.02.04

Statistics: views 83 / PDF DL 344 / PDF views 95

Abstract | PDF (254.01 KB)

Taxation

Stimulating the Maintenance/ Increase of Equity Capitals by Measures of a Fiscal Nature, Applicable on Fixed-Term

Stimulating the Maintenance/ Increase of Equity Capitals by Measures of a Fiscal Nature, Applicable on Fixed-Term

Gavril Chiș, Adrian Rareș Ciuce

Pages: 42-49

Published online: 25 Mar 2022

DOI: dx.doi.org/10.37945/cbr.2022.02.05

Statistics: views 109 / PDF DL 132 / PDF views 54

Abstract | PDF (219.58 KB)

Financial accounting and reporting

The Fixed Assets Held Based on a Leasing Contract, between Accounting and Taxation. Applying the Prevalence of the Economic Realm on the Judiciary

The Fixed Assets Held Based on a Leasing Contract, between Accounting and Taxation. Applying the Prevalence of the Economic Realm on the Judiciary

Doru Pleșea

Pages: 50-57

Published online: 25 Mar 2022

DOI: dx.doi.org/10.37945/cbr.2022.02.06

Statistics: views 242 / PDF DL 272 / PDF views 138

Abstract | PDF (208.02 KB)

Taxation

The Health Insurance Contribution Due by Natural Persons Earning Incomes from Independent Activities

The Health Insurance Contribution Due by Natural Persons Earning Incomes from Independent Activities

Lucian Cernușca

Pages: 58-66

Published online: 25 Mar 2022

DOI: dx.doi.org/10.37945/cbr.2022.02.07

Statistics: views 133 / PDF DL 252 / PDF views 69

Abstract | PDF (208.08 KB)

Financial accounting and reporting

A Structured Perspective on Behavioral Accounting Research

A Structured Perspective on Behavioral Accounting Research

Tatiana Dănescu, Lavinia Constantinescu, Bogdan Radu Matei

Pages: 67-72

Published online: 25 Mar 2022

DOI: dx.doi.org/10.37945/cbr.2022.02.08

Statistics: views 46 / PDF DL 183 / PDF views 57

Abstract | PDF (186.73 KB)


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