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CECCAR Business Review

2020 - 2021

Current editor(s): Robert-Aurelian ȘOVA

From Body of Expert and Licensed Accountants of Romania (CECCAR)
Bibliographic data for series maintained by Radu CIOBANU ().

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Volume 2, issue 2, 2021

Exemplifying the Effect of Big Bath Accounting in the Pandemic pp. 3-16 Downloads
Valentin Burca, Dorel Mateș and Oana Bogdan
The Role of Professional Accountants in Entity Management pp. 17-24 Downloads
Anamaria Ghiura and Marta Grancea
Comparative Study on the Valuation of Property, Plant and Equipment after Recognition – IAS 16 vs. OMPF No. 1802/2014 pp. 25-38 Downloads
Mărioara MOLOCINIUC (hrițcan)
The Performance Factors at the Level of the Financial Management of an Economic Entity – Between Normality and the COVID-19 Pandemic pp. 39-43 Downloads
Bogdan Cosmin Gomoi
Single Return for 2021 pp. 44-52 Downloads
Lucian Cernușca
Quantitative Research Regarding the Impact of Amending the VAT Legislation on the Business Environment and on the Population pp. 53-63 Downloads
George-Adrian Stanciu
Accounting Conservatism and Cost of Equity Capital – Evidence from Indonesia pp. 64-72 Downloads
Ratna Puji Astuti Krismiaji

Volume 2, issue 1, 2021

The Eliminations of Intra-Group Accounts, Unachieved Internal Results and Dividends pp. 3-10 Downloads
Corina-Graziella Bâtcă-Dumitru
Study Regarding the Accounting and Taxation of Exploration for and Evaluation of Mineral Resources pp. 11-19 Downloads
Cristina Nicolaescu
SIG and CAF – Methods of Tracking and Analysing the Financial Performances of Economic Entities pp. 20-31 Downloads
Bogdan Cosmin Gomoi and Natalia Ioana Pantelimon
Stock Valuation Methods pp. 32-38 Downloads
Delia Andreea Florea and Diana Iulia Opriș
Statement 311 pp. 39-48 Downloads
Lucian Cernușca
Activities for Preventing, Identifying and Sanctioning the Irregularities Emerged in Obtaining and Using European Funds and/or National Public Funds pp. 49-59 Downloads
Elena Stănciulescu
The Link Between Public Management and Accounting from the Point of View of Performance pp. 60-72 Downloads
Cristina Silvia Nistor and Cristina Alexandrina Ștefănescu

Volume 1, issue 12, 2021

Study Regarding the Impact of the COVID-19 Pandemic on Firms in Arad County pp. 3-11 Downloads
Delia David and Lucian Cernușca
The Adjustment of Individual Annual Financial Statements pp. 12-18 Downloads
Corina-Graziella Bâtcă-Dumitru
Brief Financial Diagnosis of a Transnational Company pp. 19-28 Downloads
Bogdan Cosmin Gomoi, Mioara Florina Pantea and Lavinia Denisia Cuc
The Taxation of Income from Consultancy Activities Regarding the Accessing and Implementation of the Projects Financed by European Funds pp. 29-36 Downloads
Ramona Lile, Teodor-Florin Cilan, Grigorie Sanda, Robert Cristian Almași and Silviu Ilie Săplăcan
The Contest and Suspension of the Administrative Tax Provisions. The Notification of the Prosecuting Authorities and Consequences Regarding the Ongoing Procedures pp. 37-47 Downloads
Raluca Cristina Andrei
Conducting the Acquisition Process Within European Funding Projects pp. 48-57 Downloads
Elena Stănciulescu
The Accounting Profession in the Context of Globalisation pp. 58-63 Downloads
Dorel Mateș and Roxana Mirella Irimuș
Challenges and Trends for the Incorporation of Big Data in the Accounting Profession: From the Traditional Approach to the Future Professional Accountant pp. 64-72 Downloads
Adrian Groșanu, Melinda-Timea Fülöp, George-Silviu Cordoș and Gabriel Raita

Volume 1, issue 11, 2020

The Perception of the Economic Field Professionals Regarding the Accounting and Tax Regulations Specific to SMEs pp. 3-14 Downloads
Bogdan-Alexandru Smercinschi
The Accounting and Tax Regime Regarding the Real Estate Rentals pp. 15-22 Downloads
Lucian Cernușca
Study Regarding the Budgeting of an Economic Entity’s Cash Flow in the Context of the Accrual Accounting System pp. 23-35 Downloads
Bogdan Cosmin Gomoi
Related Party Transactions: A Series of Relevant Considerations pp. 36-43 Downloads
Mirela Păunescu, Adriana Florina Popa and Radu Ciobanu
The Role of Digital Competences in the Economic Recovery in the Context of the COVID-19 Pandemic pp. 44-49 Downloads
Daniela-Nicoleta Sahlian, Mihai Vuță, Elena Stănciulescu and Florentina Pantazi
Challenges and Trends for the Incorporation of Big Data in the Accounting Profession: From the Traditional Approach to the Future Professional Accountant pp. 50-58 Downloads
Adrian Groșanu, Melinda-Timea Fülöp, George-Silviu Cordoș and Gabriel Raita
Accounting Education – Between Digitalisation and the COVID-19 Pandemic Crisis pp. 59-63 Downloads
Robert-Aurelian Șova and Adriana Florina Popa
National and International Fiscal Regulations on Value Added Tax (II) pp. 64-72 Downloads
George-Adrian Stanciu

Volume 1, issue 10, 2020

The Accounting Education, Between Digitalisation and the COVID-19 Crisis pp. 3-8 Downloads
Robert-Aurelian Șova and Adriana Florina Popa
Financial-Accounting Approaches Regarding the Decision of Financing the Economic Entities During the COVID-19 Pandemic pp. 9-19 Downloads
Delia David and Semida Ducă
Accounting and Tax Regulations and Practices Specific to Small- and Medium-Sized Entities (II) pp. 20-26 Downloads
Bogdan-Alexandru Smercinschi
The Fiscal Treatment of the Acquisition Expenses for the Electronic Cash Registers pp. 27-37 Downloads
Lucian Cernușca
Taxation of Income from Professional Training Activities pp. 38-45 Downloads
Bogdan Cosmin Gomoi
Grants – the European Union’s Response in the Fight Against the COVID-19 Pandemic pp. 46-51 Downloads
Dorel Mateș, Daniel Drăguț, Aura Domil, Marian Socoliuc and Sorina Ancuța Pușcaș
Teleworking and Working from Home in the Current Environment pp. 52-60 Downloads
Elena Stănciulescu
National and International Fiscal Regulations on Value Added Tax (I) pp. 61-72 Downloads
George-Adrian Stanciu

Volume 1, issue 9, 2020

Professional and Transversal Accounting Competences (II) pp. 3-10 Downloads
Lucian Cernușca and Luiela Csorba
Proposals Regarding Accounting for Cryptocurrencies in Accordance with Romanian Accounting Regulations pp. 11-24 Downloads
Mirela Păunescu, Adriana Florina Popa and Radu Ciobanu
Accounting Policy Aspects in Accordance with the Provisions of OMPF No. 1802/2014 pp. 25-32 Downloads
Bogdan Cosmin Gomoi
Accounting and Tax Regulations and Practices Specific to Small- and Medium-Sized Entities (I) pp. 33-42 Downloads
Bogdan-Alexandru Smercinschi
The de minimis Aid Scheme “Aid for the Establishment of Social Enterprises” pp. 43-51 Downloads
Elena Stănciulescu
Case Studies Regarding Accounting Expertise in Criminal Cases (II) pp. 52-60 Downloads
Sergiu-Bogdan Constantin
International Double Taxation. Content, Consequences and Avoidance (II) pp. 61-72 Downloads
Adriana Cazacu

Volume 1, issue 8, 2020

Professional and Transversal Accounting Competences (I) pp. 3-14 Downloads
Lucian Cernușca and Luiela Csorba
Technical Unemployment in the Context of SARS-CoV-2 Pandemic in Romania pp. 15-20 Downloads
Liliana Maria Druiu and Daniel Drăguț
Accounting for Events and Transactions Regarding Long-Term Debt pp. 21-29 Downloads
Corina-Graziella Bâtcă-Dumitru
Comparative Analysis Regarding the Financial and Financing Structure of Limited Liability Companies pp. 30-40 Downloads
Bogdan Cosmin Gomoi and Natalia Ioana Pantelimon
Evaluation Indicators for Investment Projects (II) pp. 41-44 Downloads
Elena Valentina Țilică and Radu Ciobanu
The Reverse Charge Mechanism pp. 45-52 Downloads
Elena Stănciulescu
Case Studies Regarding Accounting Expertise in Criminal Cases (I) pp. 53-61 Downloads
Sergiu-Bogdan Constantin
International Double Taxation. Content, Consequences and Avoidance (I) pp. 62-72 Downloads
Adriana Cazacu

Volume 1, issue 7, 2020

The Perception of Professional Accountants Regarding the Future of the Accounting Profession in the Digital Era pp. 3-10 Downloads
Delia David and Lucian Cernușca
Opinions Regarding the Impact of the COVID-19 Pandemic over the Financial Reporting pp. 11-18 Downloads
Ovidiu-Constantin Bunget, Alin-Constantin Dumitrescu, Cristian Lungu and Andrei-Marius Olariu
Accounting for Events and Transactions Regarding Equity pp. 19-29 Downloads
Corina-Graziella Bâtcă-Dumitru
Estimating in Accounting pp. 30-38 Downloads
Bogdan Cosmin Gomoi
Evaluation Indicators for Investment Projects (I) pp. 39-47 Downloads
Elena Valentina Țilică and Radu Ciobanu
Taxation Mechanism for Revenues from Independent Activities Based on the Income Tax Bracket System pp. 48-55 Downloads
Lucian Cernușca
Case Studies Regarding Accounting Expertise in Commercial Conflicts pp. 56-63 Downloads
Sergiu-Bogdan Constantin
A Literature Review on the Auditor’s Independence Between Threats and Safeguards pp. 64-72 Downloads
Andreea Claudia Crucean

Volume 1, issue 6, 2020

Optimizing the Payroll Costs in the Circumstances of the COVID-19 Crisis pp. 3-12 Downloads
Mirela Păunescu
Non-Financial Reporting and Reporting for Management in the Circumstances of the Coronavirus Crisis pp. 13-20 Downloads
Daniela Artemisa Calu and Mirela Nichita
Accounting and Fiscal Approaches Concerning the Motor Vehicles which Are Not Exclusively Used for the Purpose of Economic Activities pp. 21-29 Downloads
Bogdan Cosmin Gomoi
A Study Concerning the Application of the Activity-Based Costing Method for Entities Operating in the Building Sector pp. 30-37 Downloads
Delia David, Daniela Pordea and Luminița Păiușan
The Time Value of Money pp. 38-42 Downloads
Elena Valentina Țilică and Radu Ciobanu
Mutual Companies – A Viable Financing Solution in Times of Crisis pp. 43-53 Downloads
Elena Stănciulescu
The Taxation Mechanism for Income Obtained from Foreign Currency Rental Contracts pp. 54-62 Downloads
Lucian Cernușca
The Road to Transposing the Non-Financial Reporting EU Directive within the Romanian Context – The 2013-2020 Period pp. 63-72 Downloads
Adriana Tiron-Tudor, Teodora Viorica Fărcaş, Ioana Dragu and Ecaterina Monica Moise

Volume 1, issue 5, 2020

Financial Reporting According to National Accounting Regulations, in the Context of the Coronavirus Crisis pp. 3-12 Downloads
Corina-Graziella Bâtcă-Dumitru and Alina-Mihaela Irimescu
Financial Reporting for Entities Applying IFRS, in the Context of the Coronavirus Crisis pp. 13-23 Downloads
Mirela Nichita, Mirela Păunescu and Daniela Artemisa Calu
The Tax and Accounting Treatments Regarding the Revaluation of Buildings and Lands pp. 24-34 Downloads
Bogdan Cosmin Gomoi
Distributing the Financial Year Result by Destination pp. 35-43 Downloads
Elena Stănciulescu
Tax Measures Adopted in the Context of the Coronavirus Crisis pp. 44-52 Downloads
Adriana Florina Popa and Radu Ciobanu
The Mechanism for the Taxation of Investment Incomes pp. 53-62 Downloads
Lucian Cernușca
Non-Financial Reporting in Romania in the pre-Directive 2014/95/EU Period (1990-2013) pp. 63-72 Downloads
Adriana Tiron-Tudor, Teodora Viorica Fărcaş, Ioana Dragu and Ecaterina Monica Moise

Volume 1, issue 4, 2020

Coronavirus – Business Implications. The Professional Accountant, Business Advisor pp. 3-14 Downloads
Radu Ciobanu, Daniela-Nicoleta Sahlian and Mihai Vuță
The Options of Companies Against the Backdrop of the Coronavirus Pandemic. How to Manage Workforce? pp. 15-21 Downloads
Raluca Dimitriu
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 pp. 22-30 Downloads
Margareta Lespezanu
The Impact of Events Subsequent to the Financial Year End on the Financial Statements pp. 31-37 Downloads
Elena Stănciulescu
The Effects of Indebting the Entity as a Result of Choosing Long Term Financing pp. 38-45 Downloads
Horia Cristea and Claudiu Boțoc
Internal Audit (II) pp. 46-55 Downloads
Mirela Păunescu
Form 230 pp. 56-63 Downloads
Lucian Cernușca
The Impact of FDI over Economic Growth and how COVID-19 Crisis Can Impact the CEE Economies pp. 64-72 Downloads
Radu Ciobanu, Robert-Aurelian Șova and Adriana Florina Popa

Volume 1, issue 3, 2020

Organising the Accounting Activity within Entities in the Production Field (II) pp. 3-11 Downloads
Dorel Mateș, Veronica Grosu, Aura Domil, Svetlana Mihăilă, Marian Socoliuc, Oana Bogdan and Dana Pordea
Considerations Regarding the Accounting Treatment Applied to Investment Properties (II) pp. 12-23 Downloads
Lucian-Dorel Ilincuță
Allowances and Valuation Allowances – Essential Elements for the Presentation of the Fair View of the Financial Statements pp. 24-34 Downloads
Elena Stănciulescu
Internal Audit (I) pp. 35-42 Downloads
Mirela Păunescu
The Single Return for the Year 2020 pp. 43-53 Downloads
Lucian Cernușca
The Taxation Mechanism for Revenues Obtained from Intellectual Property Rights pp. 54-64 Downloads
Bogdan Cosmin Gomoi
Challenges of the Digital Era Development in Relation to Tax Systems. Taxing the Digital Economy pp. 65-70 Downloads
Robert-Aurelian Șova and Adriana Florina Popa

Volume 1, issue 2, 2020

Case Study on the Presentation of Financial Statements in the Communist Period and in Current Times (II) pp. 3-9 Downloads
Sonia Elena Popescu
Organising the Accounting Activity within Entities in the Production Field (I) pp. 10-18 Downloads
Dorel Mateș, Veronica Grosu, Aura Domil, Svetlana Mihăilă, Marian Socoliuc, Oana Bogdan and Dana Pordea
The Accounting and Tax Regime Regarding Sponsorship pp. 19-29 Downloads
Lucian Cernușca
Considerations Regarding the Accounting Treatment Applied to Investment Properties (I) pp. 30-39 Downloads
Lucian-Dorel Ilincuță
COSO Model for Internal Control (II) pp. 40-46 Downloads
Mirela Păunescu
The Taxation of Income Obtained from Practicing the Expert Accountant and Licensed Accountant Profession pp. 47-57 Downloads
Bogdan Cosmin Gomoi
The Tax Regime of Non-Profit Organisations pp. 58-66 Downloads
Elena Stănciulescu

Volume 1, issue 1, 2020

Case Study on the Presentation of Financial Statements in the Communist Period and in Current Times (I) pp. 3-10 Downloads
Sonia Elena Popescu
New Accounting Regulations on Waste Management pp. 11-21 Downloads
Lucian Cernușca and Luiela Csorba
COSO Model for Internal Control (I) pp. 22-30 Downloads
Mirela Păunescu
Features of the Accounting Records Specific to the Cooperative System in Agricultural Cooperatives pp. 31-41 Downloads
Maria Mornea
The Fiscal Burden in Relation to Income from Salaries. European Union Case Study pp. 42-47 Downloads
Radu Ciobanu, Daniela-Nicoleta Sahlian and Mihai Vuță
Taxation for Individual Part-Time Contracts pp. 48-59 Downloads
Bogdan Cosmin Gomoi
The Establishment of Social Enterprises, an Important Pillar Supported by the European Social Fund pp. 60-70 Downloads
Elena Stănciulescu
Page updated 2021-04-06