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Content
December 2021 2022, Volume 2, Issue 12
- 52-56 SAF-T – The Reporting that Will Improve the Collection?
by Florin ANDREI & Alina PETRAȘ - 57-64 History of Accounting Expertise – At the Profession’s Centenary
by Anca Alexandra PANTAZI & Florentina PANTAZI - 65-72 The Challenges of Digitalization in the Public Sector: Cloud Computing
by Alina CRÎȘMARIU (ȘOMÎTCĂ) & Sorin ȘOMÎTCĂ
November 2021, Volume 2, Issue 11
- 3-9 The Influence of Direct Foreign Investments on Romania’s Economic Growth in the Context of the COVID-19 Pandemic
by Radu CIOBANU & Daniela-Nicoleta SAHLIAN & Mihai VUȚĂ & Silviu Cornel CHIRIAC - 10-16 The Controlling – the Prospective Key that Leads the Way towards the Proactive Fulfilment of the Firm’s Objectives
by Luana COSĂCESCU - 17-25 Accounting for and Analysing the E-Commerce Operations – between Platform and Courier
by Bogdan Cosmin GOMOI - 26-32 The Accounting Treatment Applicable to Non-Refundable European Funds
by Elena STĂNCIULESCU - 33-41 The Taxation Revenue from Independent Activities Obtained from Exercising the Expert Accountant Profession
by Lucian CERNUȘCA & Ronela-Manuela LASCU - 42-48 The Challenges of Digitalization in the Public Sector: Cloud Computing
by Alina CRÎȘMARIU (ȘOMÎTCĂ) & Sorin ȘOMÎTCĂ - 49-61 Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achievement
by Claudia Cătălina CIOCAN - 62-72 Practical Solutions to Increase Business’ Resilience. Diagnostic Analysis of the Company’s Financial Position and Performance
by Elena Cristina DORNEANU
October 2021, Volume 2, Issue 10
- 3-8 The Beginning of Accounting. The Emergence and Evolution of the Romanian Accounting Thinking
by Elena STĂNCIULESCU - 9-17 The Accounting Information Quality – A Bibliometric Analysis
by Dorel MATEȘ & Daniela PORDEA - 18-28 Practical Solutions to Increase Business’ Resilience. Diagnostic Analysis of the Company’s Financial Position and Performance
by Elena Cristina DORNEANU - 29-34 Business Digitalization, a Challenge for Taxation
by Robert-Aurelian ȘOVA & Adriana Florina POPA - 35-44 Single Tax Rectifying Statement
by Lucian CERNUȘCA - 45-50 The Assessment for the Financial Reporting – Allocation of the Real Estate’s Purchase Price
by Silviu Cornel CHIRIAC - 51-59 The Impact of Applying AAOIFI in Islamic Banks. Case Study in Iraqi Islamic Banks (II)
by Dhiaa Al Deen ALAZZAWI & Ileana NIȘULESCU-ASHRAFZADEH - 60-72 Macro-Level Determinants of Board Effectiveness in UK and Romanian Listed Companies: A Conceptual Approach
by Peter JANSEN & Gabriel Viorel RAITA
September 2021, Volume 2, Issue 9
- 3-11 Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achievement (II)
by Claudia Cătălina CIOCAN - 12-21 The Financial Analyses of an Entity from the Tourism Field – Between Normality and the COVID-19 Pandemic
by Bogdan Cosmin GOMOI - 22-32 Adjusting the Tax Base of the Value Added Tax
by Lucian CERNUȘCA - 33-44 Tax Inspection
by Raluca Cristina ANDREI - 45-51 The Impact of Applying AAOIFI in Islamic Banks. Case Study in Iraqi Islamic Banks (I)
by Dhiaa Al Deen ALAZZAWI & Ileana NIȘULESCU-ASHRAFZADEH - 52-62 Working Capital Management and Cash Holdings: Evidence from LQ45 Companies in Indonesia
by Anggita Langgeng WIJAYA & Mayang Resqita Ayu NADYA - 63-72 Direct Taxation in the European Union Countries (II)
by Maria-Cosmina PINȚEA
August 2021, Volume 2, Issue 8
- 3-9 Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achievement (I)
by Claudia Cătălina CIOCAN - 10-17 Human Resources Budget
by Corina-Graziella BÂTCĂ-DUMITRU & Daniela-Nicoleta SAHLIAN & Cleopatra ȘENDROIU - 18-27 Short Financial Diagnosis for a Transport Entity
by Bogdan Cosmin GOMOI - 28-36 The Taxation Mechanism for the Income Obtained Through Practice of the Lawyer Profession
by Lucian CERNUȘCA & Vanina Adoriana TRIFAN - 37-44 The Taxation Regime of Enterprises: Income Tax vs. Revenue Tax
by Elena STĂNCIULESCU - 45-52 Financial Mechanisms Used in Implementing Projects with European Funds
by Mihaela ENACHI - 53-64 The Impact of Applying the IFRSs in Emerging Economies. Case Study on Iraqi Conventional Banks
by Dhiaa Al Deen ALAZZAWI & Ileana NIȘULESCU-ASHRAFZADEH - 65-72 Direct Taxation in the European Union Countries (I)
by Maria-Cosmina PINȚEA
July 2021, Volume 2, Issue 7
- 3-13 LLC vs. NGO, Similarities and Differences in the Accounting Treatment of Inventories
by Elena STĂNCIULESCU - 14-24 The Budgetary Management of Sales
by Corina-Graziella BÂTCĂ-DUMITRU & Daniela-Nicoleta SAHLIAN & Cleopatra ȘENDROIU - 25-34 Study Regarding the Development of an Investment Project. (III) – Project Evaluation
by Bogdan Cosmin GOMOI - 35-43 Social Security Contribution (CAS) Owed by Natural Persons that Obtain Revenues from Independent Activities
by Lucian CERNUȘCA - 44-56 The Impact of COVID-19 on the Tax Policy in the European Union
by Radu CIOBANU & Adriana Florina POPA & Mirela PĂUNESCU - 57-63 Setting Up Share Companies and Partnerships Limited by Shares
by Ioana Nely MILITARU - 64-72 Development of Rating Models under IFRS 9
by Ioan-Codruț ȚURLEA
June 2021, Volume 2, Issue 6
- 3-7 Performance Measurement Methods in Business Entities
by Ioan-Codruț ȚURLEA - 8-17 LLC vs. NGO, Similarities and Differences in the Accounting Treatment of Intangible and Tangible Assets
by Elena STĂNCIULESCU - 18-25 Approaches to Setting Sales Prices
by Corina-Graziella BÂTCĂ-DUMITRU & Daniela-Nicoleta SAHLIAN & Cleopatra ȘENDROIU & Ioan-Codruț ȚURLEA - 26-37 Study Regarding the Development of an Investment Project. (II) – Estimating the Cost of Project and Identifying the Main Income and Expense Flows
by Bogdan Cosmin GOMOI - 38-45 Development of Rating Models under IFRS 9
by Ioan-Codruț ȚURLEA - 46-53 Taxation of Income Obtained by Natural Persons from Lease Contracts in 2011
by Lucian CERNUȘCA - 54-61 The Contents of the Civil Legal Report
by Ioana Nely MILITARU - 62-72 Comparative Analysis of Direct Taxation Rules from Different European Union Countries
by Maria-Cosmina PINȚEA
May 2021, Volume 2, Issue 5
- 3-14 Detecting the Elements for Cosmeticizing the Financial Statements Using Analytical Models
by Valentin BURCĂ & Oana BOGDAN - 15-24 Value Adjustments Established at the Balance Sheet Date, Accounting and Fiscal Treatments Applicable to Taxpayers
by Elena STĂNCIULESCU - 25-34 The Budgetary Management of Production
by Corina-Graziella BÂTCĂ-DUMITRU & Daniela-Nicoleta SAHLIAN & Cleopatra ȘENDROIU - 35-43 Study Regarding the Development of an Investment Project. (I) – Identifying the Main Suppliers and Customers
by Bogdan Cosmin GOMOI - 44-48 Accounting for the Loans Granted for Early Education
by Mirela PAVONE & Allex ZARA & Adriana POPA - 49-57 The Taxation of Income Obtained from Advisory Activity in the Field of Information Technology
by Lucian CERNUȘCA - 58-62 The Administration of Another Person’s Assets
by Ioana Nely MILITARU - 63-72 Comparative Analysis Regarding the Recognition and Evaluation of Property, Plant and Equipment – IAS 16 vs. OMPF No. 1802/2014
by Mărioara MOLOCINIUC (HRIȚCAN)
April 2021, Volume 2, Issue 4
- 3-8 Quality and Quantity in Accountancy
by Horia CRISTEA - 9-18 Comparative Analysis Regarding the Recognition and Evaluation of Property, Plant and Equipment– IAS 16 vs. OMPF No. 1802/2014
by Mărioara MOLOCINIUC (HRIȚCAN) - 19-27 The Elimination of Shareholdings in Subsidiaries, Jointly Controlled Entities and Associates
by Corina-Graziella BÂTCĂ-DUMITRU - 28-38 The Accounting Treatment Regarding Grants in Agriculture from the Perspective of the National Accounting Reference System and the International One
by Maria Petronela ARON & Monica Laura ZLATI - 39-46 Management and Profitability Ratios – The Connection Between the Financial Position and the Performance of the Economic Entities
by Bogdan Cosmin GOMOI - 47-56 Supporting the Non-Profit/Cult Organizations
by Lucian CERNUȘCA - 57-62 Exemptions from the Payment of the Income Tax
by Mirela PĂUNESCU & Adriana Florina POPA & Radu CIOBANU - 63-72 The Impact of Blockchain on the Accounting Profession
by Elena Alina OLARU (COLBEA)
March 2021, Volume 2, Issue 3
- 3-14 Convergences and Divergences in Communication Between Managers and Professional Accountants
by Bogdan Cosmin GOMOI - 15-23 Specific Cases Regarding the Income Tax – The Reporting of Tax Losses and Tax Redemptions
by Mirela PĂUNESCU & Adriana Florina POPA & Radu CIOBANU - 24-30 The Tax Regime Regarding the Taxation of Revenues Obtained Through Contracts of Sport Activities
by Lucian CERNUȘCA - 31-39 The Consequences for the Romanian State Budget Generated Through the Inappropriate Interpretation/ Evading of the Civil and Tax Legislation in Relation to the Sale of Second-Hand Vehicles
by Gabriel GOICEA - 40-48 Financial Management of POCU European Funding Projects
by Elena STĂNCIULESCU - 49-58 The Impact of Blockchain on the Accounting Profession
by Elena Alina OLARU (COLBEA) - 59-72 Comparative Analysis of Measurement after Recognition of Property, Plant and Equipment – IAS 16 vs. OMPF No. 1802/2014
by Mărioara MOLOCINIUC (HRIȚCAN)
February 2021, Volume 2, Issue 2
- 3-16 Exemplifying the Effect of Big Bath Accounting in the Pandemic
by Valentin BURCA & Dorel MATEȘ & Oana BOGDAN - 17-24 The Role of Professional Accountants in Entity Management
by Anamaria GHIURA & Marta GRANCEA - 25-38 Comparative Study on the Valuation of Property, Plant and Equipment after Recognition – IAS 16 vs. OMPF No. 1802/2014
by Mărioara MOLOCINIUC (HRIȚCAN) - 39-43 The Performance Factors at the Level of the Financial Management of an Economic Entity – Between Normality and the COVID-19 Pandemic
by Bogdan Cosmin GOMOI - 44-52 Single Return for 2021
by Lucian CERNUȘCA - 53-63 Quantitative Research Regarding the Impact of Amending the VAT Legislation on the Business Environment and on the Population
by George-Adrian STANCIU - 64-72 Accounting Conservatism and Cost of Equity Capital – Evidence from Indonesia
by Ratna Puji Astuti KRISMIAJI
January 2021, Volume 2, Issue 1
- 3-10 The Eliminations of Intra-Group Accounts, Unachieved Internal Results and Dividends
by Corina-Graziella BÂTCĂ-DUMITRU - 11-19 Study Regarding the Accounting and Taxation of Exploration for and Evaluation of Mineral Resources
by Cristina NICOLAESCU - 20-31 SIG and CAF – Methods of Tracking and Analysing the Financial Performances of Economic Entities
by Bogdan Cosmin GOMOI & Natalia Ioana PANTELIMON - 32-38 Stock Valuation Methods
by Delia Andreea FLOREA & Diana Iulia OPRIȘ - 39-48 Statement 311
by Lucian CERNUȘCA - 49-59 Activities for Preventing, Identifying and Sanctioning the Irregularities Emerged in Obtaining and Using European Funds and/or National Public Funds
by Elena STĂNCIULESCU - 60-72 The Link Between Public Management and Accounting from the Point of View of Performance
by Cristina Silvia NISTOR & Cristina Alexandrina ȘTEFĂNESCU
December 2020 2021, Volume 1, Issue 12
- 3-11 Study Regarding the Impact of the COVID-19 Pandemic on Firms in Arad County
by Delia DAVID & Lucian CERNUȘCA - 12-18 The Adjustment of Individual Annual Financial Statements
by Corina-Graziella BÂTCĂ-DUMITRU - 19-28 Brief Financial Diagnosis of a Transnational Company
by Bogdan Cosmin GOMOI & Mioara Florina PANTEA & Lavinia Denisia CUC - 29-36 The Taxation of Income from Consultancy Activities Regarding the Accessing and Implementation of the Projects Financed by European Funds
by Ramona LILE & Teodor-Florin CILAN & Grigorie SANDA & Robert Cristian ALMAȘI & Silviu Ilie SĂPLĂCAN - 37-47 The Contest and Suspension of the Administrative Tax Provisions. The Notification of the Prosecuting Authorities and Consequences Regarding the Ongoing Procedures
by Raluca Cristina ANDREI - 48-57 Conducting the Acquisition Process Within European Funding Projects
by Elena STĂNCIULESCU - 58-63 The Accounting Profession in the Context of Globalisation
by Dorel MATEȘ & Roxana Mirella IRIMUȘ - 64-72 Challenges and Trends for the Incorporation of Big Data in the Accounting Profession: From the Traditional Approach to the Future Professional Accountant
by Adrian GROȘANU & Melinda-Timea FÜLÖP & George-Silviu CORDOȘ & Gabriel RAITA
November 2020, Volume 1, Issue 11
- 3-14 The Perception of the Economic Field Professionals Regarding the Accounting and Tax Regulations Specific to SMEs
by Bogdan-Alexandru SMERCINSCHI - 15-22 The Accounting and Tax Regime Regarding the Real Estate Rentals
by Lucian CERNUȘCA - 23-35 Study Regarding the Budgeting of an Economic Entity’s Cash Flow in the Context of the Accrual Accounting System
by Bogdan Cosmin GOMOI - 36-43 Related Party Transactions: A Series of Relevant Considerations
by Mirela PĂUNESCU & Adriana Florina POPA & Radu CIOBANU - 44-49 The Role of Digital Competences in the Economic Recovery in the Context of the COVID-19 Pandemic
by Daniela-Nicoleta SAHLIAN & Mihai VUȚĂ & Elena STĂNCIULESCU & Florentina PANTAZI - 50-58 Challenges and Trends for the Incorporation of Big Data in the Accounting Profession: From the Traditional Approach to the Future Professional Accountant
by Adrian GROȘANU & Melinda-Timea FÜLÖP & George-Silviu CORDOȘ & Gabriel RAITA - 59-63 Accounting Education – Between Digitalisation and the COVID-19 Pandemic Crisis
by Robert-Aurelian ȘOVA & Adriana Florina POPA - 64-72 National and International Fiscal Regulations on Value Added Tax (II)
by George-Adrian STANCIU
October 2020, Volume 1, Issue 10
- 3-8 The Accounting Education, Between Digitalisation and the COVID-19 Crisis
by Robert-Aurelian ȘOVA & Adriana Florina POPA - 9-19 Financial-Accounting Approaches Regarding the Decision of Financing the Economic Entities During the COVID-19 Pandemic
by Delia DAVID & Semida DUCĂ - 20-26 Accounting and Tax Regulations and Practices Specific to Small- and Medium-Sized Entities (II)
by Bogdan-Alexandru SMERCINSCHI - 27-37 The Fiscal Treatment of the Acquisition Expenses for the Electronic Cash Registers
by Lucian CERNUȘCA - 38-45 Taxation of Income from Professional Training Activities
by Bogdan Cosmin GOMOI - 46-51 Grants – the European Union’s Response in the Fight Against the COVID-19 Pandemic
by Dorel MATEȘ & Daniel DRĂGUȚ & Aura DOMIL & Marian SOCOLIUC & Sorina Ancuța PUȘCAȘ - 52-60 Teleworking and Working from Home in the Current Environment
by Elena STĂNCIULESCU - 61-72 National and International Fiscal Regulations on Value Added Tax (I)
by George-Adrian STANCIU
September 2020, Volume 1, Issue 9
- 3-10 Professional and Transversal Accounting Competences (II)
by Lucian CERNUȘCA & Luiela Magdalena CSORBA - 11-24 Proposals Regarding Accounting for Cryptocurrencies in Accordance with Romanian Accounting Regulations
by Mirela PĂUNESCU & Adriana Florina POPA & Radu CIOBANU - 25-32 Accounting Policy Aspects in Accordance with the Provisions of OMPF No. 1802/2014
by Bogdan Cosmin GOMOI - 33-42 Accounting and Tax Regulations and Practices Specific to Small- and Medium-Sized Entities (I)
by Bogdan-Alexandru SMERCINSCHI - 43-51 The de minimis Aid Scheme “Aid for the Establishment of Social Enterprises”
by Elena STĂNCIULESCU - 52-60 Case Studies Regarding Accounting Expertise in Criminal Cases (II)
by Sergiu-Bogdan CONSTANTIN - 61-72 International Double Taxation. Content, Consequences and Avoidance (II)
by Adriana CAZACU
August 2020, Volume 1, Issue 8
- 3-14 Professional and Transversal Accounting Competences (I)
by Lucian CERNUȘCA & Luiela Magdalena CSORBA - 15-20 Technical Unemployment in the Context of SARS-CoV-2 Pandemic in Romania
by Liliana Maria DRUIU & Daniel DRĂGUȚ - 21-29 Accounting for Events and Transactions Regarding Long-Term Debt
by Corina-Graziella BÂTCĂ-DUMITRU - 30-40 Comparative Analysis Regarding the Financial and Financing Structure of Limited Liability Companies
by Bogdan Cosmin GOMOI & Natalia Ioana PANTELIMON - 41-44 Evaluation Indicators for Investment Projects (II)
by Elena Valentina ȚILICĂ & Radu CIOBANU - 45-52 The Reverse Charge Mechanism
by Elena STĂNCIULESCU - 53-61 Case Studies Regarding Accounting Expertise in Criminal Cases (I)
by Sergiu-Bogdan CONSTANTIN - 62-72 International Double Taxation. Content, Consequences and Avoidance (I)
by Adriana CAZACU
July 2020, Volume 1, Issue 7
- 3-10 The Perception of Professional Accountants Regarding the Future of the Accounting Profession in the Digital Era
by Delia DAVID & Lucian CERNUȘCA - 11-18 Opinions Regarding the Impact of the COVID-19 Pandemic over the Financial Reporting
by Ovidiu-Constantin BUNGET & Alin-Constantin DUMITRESCU & Cristian LUNGU & Andrei-Marius OLARIU - 19-29 Accounting for Events and Transactions Regarding Equity
by Corina-Graziella BÂTCĂ-DUMITRU - 30-38 Estimating in Accounting
by Bogdan Cosmin GOMOI - 39-47 Evaluation Indicators for Investment Projects (I)
by Elena Valentina ȚILICĂ & Radu CIOBANU - 48-55 Taxation Mechanism for Revenues from Independent Activities Based on the Income Tax Bracket System
by Lucian CERNUȘCA - 56-63 Case Studies Regarding Accounting Expertise in Commercial Conflicts
by Sergiu-Bogdan CONSTANTIN - 64-72 A Literature Review on the Auditor’s Independence Between Threats and Safeguards
by Andreea Claudia CRUCEAN
June 2020, Volume 1, Issue 6
- 3-12 Optimizing the Payroll Costs in the Circumstances of the COVID-19 Crisis
by Mirela PĂUNESCU - 13-20 Non-Financial Reporting and Reporting for Management in the Circumstances of the Coronavirus Crisis
by Daniela Artemisa CALU & Mirela NICHITA - 21-29 Accounting and Fiscal Approaches Concerning the Motor Vehicles which Are Not Exclusively Used for the Purpose of Economic Activities
by Bogdan Cosmin GOMOI - 30-37 A Study Concerning the Application of the Activity-Based Costing Method for Entities Operating in the Building Sector
by Delia DAVID & Daniela PORDEA & Luminița PĂIUȘAN - 38-42 The Time Value of Money
by Elena Valentina ȚILICĂ & Radu CIOBANU - 43-53 Mutual Companies – A Viable Financing Solution in Times of Crisis
by Elena STĂNCIULESCU - 54-62 The Taxation Mechanism for Income Obtained from Foreign Currency Rental Contracts
by Lucian CERNUȘCA - 63-72 The Road to Transposing the Non-Financial Reporting EU Directive within the Romanian Context – The 2013-2020 Period
by Adriana TIRON-TUDOR & Teodora Viorica FĂRCAŞ & Ioana DRAGU & Ecaterina Monica MOISE
May 2020, Volume 1, Issue 5
- 3-12 Financial Reporting According to National Accounting Regulations, in the Context of the Coronavirus Crisis
by Corina-Graziella BÂTCĂ-DUMITRU & Alina-Mihaela IRIMESCU - 13-23 Financial Reporting for Entities Applying IFRS, in the Context of the Coronavirus Crisis
by Mirela NICHITA & Mirela PĂUNESCU & Daniela Artemisa CALU - 24-34 The Tax and Accounting Treatments Regarding the Revaluation of Buildings and Lands
by Bogdan Cosmin GOMOI - 35-43 Distributing the Financial Year Result by Destination
by Elena STĂNCIULESCU - 44-52 Tax Measures Adopted in the Context of the Coronavirus Crisis
by Adriana Florina POPA & Radu CIOBANU - 53-62 The Mechanism for the Taxation of Investment Incomes
by Lucian CERNUȘCA - 63-72 Non-Financial Reporting in Romania in the pre-Directive 2014/95/EU Period (1990-2013)
by Adriana TIRON-TUDOR & Teodora Viorica FĂRCAŞ & Ioana DRAGU & Ecaterina Monica MOISE
April 2020, Volume 1, Issue 4
- 3-14 Coronavirus – Business Implications. The Professional Accountant, Business Advisor
by Radu CIOBANU & Daniela-Nicoleta SAHLIAN & Mihai VUȚĂ - 15-21 The Options of Companies Against the Backdrop of the Coronavirus Pandemic. How to Manage Workforce?
by Raluca DIMITRIU - 22-30 Specific Practices Regarding the Recording in Accounting of the Economic-Financial Operations Regarding the Personnel, During the Period of Emergency Status Established by the Decree 195/2020
by Margareta LESPEZANU - 31-37 The Impact of Events Subsequent to the Financial Year End on the Financial Statements
by Elena STĂNCIULESCU - 38-45 The Effects of Indebting the Entity as a Result of Choosing Long Term Financing
by Horia CRISTEA & Claudiu BOȚOC - 46-55 Internal Audit (II)
by Mirela PĂUNESCU - 56-63 Form 230
by Lucian CERNUȘCA - 64-72 The Impact of FDI over Economic Growth and how COVID-19 Crisis Can Impact the CEE Economies
by Radu CIOBANU & Robert-Aurelian ȘOVA & Adriana Florina POPA
March 2020, Volume 1, Issue 3
- 3-11 Organising the Accounting Activity within Entities in the Production Field (II)
by Dorel MATEȘ & Veronica GROSU & Aura DOMIL & Svetlana MIHĂILĂ & Marian SOCOLIUC & Oana BOGDAN & Dana PORDEA - 12-23 Considerations Regarding the Accounting Treatment Applied to Investment Properties (II)
by Lucian-Dorel ILINCUȚĂ - 24-34 Allowances and Valuation Allowances – Essential Elements for the Presentation of the Fair View of the Financial Statements
by Elena STĂNCIULESCU - 35-42 Internal Audit (I)
by Mirela PĂUNESCU - 43-53 The Single Return for the Year 2020
by Lucian CERNUȘCA - 54-64 The Taxation Mechanism for Revenues Obtained from Intellectual Property Rights
by Bogdan Cosmin GOMOI - 65-70 Challenges of the Digital Era Development in Relation to Tax Systems. Taxing the Digital Economy
by Robert-Aurelian ȘOVA & Adriana Florina POPA
February 2020, Volume 1, Issue 2
- 3-9 Case Study on the Presentation of Financial Statements in the Communist Period and in Current Times (II)
by Sonia Elena POPESCU - 10-18 Organising the Accounting Activity within Entities in the Production Field (I)
by Dorel MATEȘ & Veronica GROSU & Aura DOMIL & Svetlana MIHĂILĂ & Marian SOCOLIUC & Oana BOGDAN & Dana PORDEA - 19-29 The Accounting and Tax Regime Regarding Sponsorship
by Lucian CERNUȘCA - 30-39 Considerations Regarding the Accounting Treatment Applied to Investment Properties (I)
by Lucian-Dorel ILINCUȚĂ - 40-46 COSO Model for Internal Control (II)
by Mirela PĂUNESCU - 47-57 The Taxation of Income Obtained from Practicing the Expert Accountant and Licensed Accountant Profession
by Bogdan Cosmin GOMOI - 58-66 The Tax Regime of Non-Profit Organisations
by Elena STĂNCIULESCU
January 2020, Volume 1, Issue 1
- 3-10 Case Study on the Presentation of Financial Statements in the Communist Period and in Current Times (I)
by Sonia Elena POPESCU - 11-21 New Accounting Regulations on Waste Management
by Lucian CERNUȘCA & Luiela Magdalena CSORBA - 22-30 COSO Model for Internal Control (I)
by Mirela PĂUNESCU - 31-41 Features of the Accounting Records Specific to the Cooperative System in Agricultural Cooperatives
by Maria MORNEA - 42-47 The Fiscal Burden in Relation to Income from Salaries. European Union Case Study
by Radu CIOBANU & Daniela-Nicoleta SAHLIAN & Mihai VUȚĂ - 48-59 Taxation for Individual Part-Time Contracts
by Bogdan Cosmin GOMOI - 60-70 The Establishment of Social Enterprises, an Important Pillar Supported by the European Social Fund
by Elena STĂNCIULESCU