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  1. 241
    The Taxation of Income Obtained from Advisory Activity in the Field of Information Technology

    The Taxation of Income Obtained from Advisory Activity in the Field of Information Technology by Lucian CERNUȘCA

    Published 2021-06-01
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  2. 242
    Accounting and Tax Treatment of Provisions

    Accounting and Tax Treatment of Provisions by Cristina NICOLAESCU

    Published 2022-01-01
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    Article
  3. 243
    The Impact of the Activity-Based Costing on SMEs’ Financial Performance in Lusaka, Zambia (II)

    The Impact of the Activity-Based Costing on SMEs’ Financial Performance in Lusaka, Zambia (II) by Anthony MWILA, Vincent MASAKA, Kaombe TUKUMANA

    Published 2022-08-01
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  4. 244
    The Financial Diagnostics Based on Static and Dynamic Indicators at the Level of Cash and Carry Type of Entity

    The Financial Diagnostics Based on Static and Dynamic Indicators at the Level of Cash and Carry Type of Entity by Bogdan Cosmin GOMOI

    Published 2023-01-01
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  5. 245
    Challenges and Trends for the Incorporation of Big Data in the Accounting Profession: From the Traditional Approach to the Future Professional Accountant

    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

    Published 2020-11-01
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  6. 246
    Declarative and Payment Obligations Regarding the Taxation of the Income Made by Independent Persons from Intellectual Property Rights

    Declarative and Payment Obligations Regarding the Taxation of the Income Made by Independent Persons from Intellectual Property Rights by Lucian CERNUȘCA

    Published 2023-09-01
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  7. 247
    Setting Up Share Companies and Partnerships Limited by Shares

    Setting Up Share Companies and Partnerships Limited by Shares by Ioana Nely MILITARU

    Published 2021-08-01
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  8. 248
    Coronavirus – Business Implications. The Professional Accountant, Business Advisor

    Coronavirus – Business Implications. The Professional Accountant, Business Advisor by Radu CIOBANU, Daniela-Nicoleta SAHLIAN, Mihai VUȚĂ

    Published 2020-05-01
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  9. 249
    Quality and Quantity in Accountancy

    Quality and Quantity in Accountancy by Horia CRISTEA

    Published 2021-05-01
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  10. 250
    Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (V)

    Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (V) by Paul C. ȘCHIOPU

    Published 2023-09-01
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  11. 251
    Exploitation of the Effect of Services Diversification in the Process of Maintaining the Attractivity and Resilience of the Accounting Profession

    Exploitation of the Effect of Services Diversification in the Process of Maintaining the Attractivity and Resilience of the Accounting Profession by Robert-Aurelian ȘOVA, Adriana Florina POPA

    Published 2024-01-01
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  12. 252
    The VAT Regime Regarding the Trading of Lands and Buildings

    The VAT Regime Regarding the Trading of Lands and Buildings by Lucian CERNUȘCA

    Published 2023-01-01
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  13. 253
    Declarative and Payment Obligations Regarding the Taxation of the Income Made by Dependent Persons from Intellectual Property Rights

    Declarative and Payment Obligations Regarding the Taxation of the Income Made by Dependent Persons from Intellectual Property Rights by Lucian CERNUȘCA

    Published 2023-10-01
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  14. 254
    The Eliminations of Intra-Group Accounts, Unachieved Internal Results and Dividends

    The Eliminations of Intra-Group Accounts, Unachieved Internal Results and Dividends by Corina-Graziella BÂTCĂ-DUMITRU

    Published 2021-02-01
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  15. 255
    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)

    Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achiev... by Claudia Cătălina CIOCAN

    Published 2021-09-01
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  16. 256
    Performance Measurement Methods in Business Entities

    Performance Measurement Methods in Business Entities by Ioan-Codruț ȚURLEA

    Published 2021-06-01
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  17. 257
    News Regarding the Taxation of Authorized Natural Persons in 2023

    News Regarding the Taxation of Authorized Natural Persons in 2023 by Lucian CERNUȘCA

    Published 2023-06-01
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  18. 258
    Study Regarding the Budgeting of an Economic Entity’s Cash Flow in the Context of the Accrual Accounting System

    Study Regarding the Budgeting of an Economic Entity’s Cash Flow in the Context of the Accrual Accounting System by Bogdan Cosmin GOMOI

    Published 2020-11-01
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  19. 259
    Theoretical and Practical Considerations Regarding the Accounting and Tax Treatment of Factoring Operations in Romania

    Theoretical and Practical Considerations Regarding the Accounting and Tax Treatment of Factoring Operations in Romania by Delia DAVID, Eugen DELIMAN, Marius F. DRĂGĂNESCU, Andrea ONDREIOV

    Published 2024-02-01
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  20. 260
    The Relevance of Cost-Value-Performance Trinom for Organization Management

    The Relevance of Cost-Value-Performance Trinom for Organization Management by Mihaela (ȘTEFAN) HINT

    Published 2022-08-01
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