Information management and technology

Development of Accounting Through Automation and Artificial Intelligence

Development of Accounting Through Automation and Artificial Intelligence

Claudiu Brândaș, Ioan Minda

Pages: 2-8

Published online: 31 Jan 2025

DOI: dx.doi.org/10.37945/cbr.2024.12.01

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Abstract | PDF (227.73 KB)

Financial accounting and reporting

Practical Issues Related to Accounting for Employee Benefits in the Form of Shares or Stock Options

Practical Issues Related to Accounting for Employee Benefits in the Form of Shares or Stock Options

Marian Săcărin

Pages: 9-19

Published online: 31 Jan 2025

DOI: dx.doi.org/10.37945/cbr.2024.12.02

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Abstract | PDF (226.17 KB)

Financial accounting and reporting

Keeping and Archiving Financial Statements, Accounting Records, and Finance and Accounting Documents

Keeping and Archiving Financial Statements, Accounting Records, and Finance and Accounting Documents

Elena Stănciulescu

Pages: 20-27

Published online: 31 Jan 2025

DOI: dx.doi.org/10.37945/cbr.2024.12.03

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Abstract | PDF (201.35 KB)

Financial and performance management

Comparative Study on the Harmonization of Resource- Utilization in the Case of Three Companies in the European Automotive Industry

Comparative Study on the Harmonization of Resource- Utilization in the Case of Three Companies in the European Automotive Industry

Bogdan Cosmin Gomoi

Pages: 28-38

Published online: 31 Jan 2025

DOI: dx.doi.org/10.37945/cbr.2024.12.04

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Abstract | PDF (229.49 KB)

Business law

Unfair Terms and Unpredictability in the Insurance Contract

Unfair Terms and Unpredictability in the Insurance Contract

Ioana Nely Militaru

Pages: 39-45

Published online: 31 Jan 2025

DOI: dx.doi.org/10.37945/cbr.2024.12.05

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Abstract | PDF (226.91 KB)

Taxation

Accounting and Tax Regime of Income Obtained from Renting Real Estate in 2025

Accounting and Tax Regime of Income Obtained from Renting Real Estate in 2025

Lucian Cernușca

Pages: 46-58

Published online: 31 Jan 2025

DOI: dx.doi.org/10.37945/cbr.2024.12.06

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Abstract | PDF (235.85 KB)

Financial accounting and reporting

Navigating Hyperinflation: The Role of Accounting Information in Enhancing Value Relevance in Emerging Economies

Navigating Hyperinflation: The Role of Accounting Information in Enhancing Value Relevance in Emerging Economies

Newman Wadesango, Panashe Hillary Nyakuya

Pages: 59-72

Published online: 31 Jan 2025

DOI: dx.doi.org/10.37945/cbr.2024.12.07

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Abstract | PDF (306.34 KB)


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