CECCAR Business Review

2020 - 2025

Current editor(s): Robert-Aurelian ȘOVA

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

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 2, issue 12, 2022

Planning the Training of the Accountancy Apprentices within the Accounting Companies pp. 3-11

Daniela Maleș

Accounting and Tax Treatment of Provisions pp. 12-21

Cristina Nicolaescu

Applying the Direct-Costing Method in the Hotel Sector pp. 22-33

Cristian-Remus Jurj and Adelin-Nicolae Mateș

Input and Output in/from the VAT upon Collection System pp. 34-43

Lucian Cernușca

Joint Venture and Value Added Tax Regime. Common Law Norms versus Fiscal Law Norms pp. 44-51

Doru Pleșea

SAF-T – The Reporting that Will Improve the Collection? pp. 52-56

Florin Andrei and Alina Petraș

History of Accounting Expertise – At the Profession’s Centenary pp. 57-64

Anca Alexandra Pantazi and Florentina Pantazi

The Challenges of Digitalization in the Public Sector: Cloud Computing pp. 65-72

Alina CRÎȘMARIU (șomîtcă) and Sorin Șomîtcă

Volume 2, issue 11, 2021

The Influence of Direct Foreign Investments on Romania’s Economic Growth in the Context of the COVID-19 Pandemic pp. 3-9

Radu Ciobanu, Daniela-Nicoleta Sahlian, Mihai Vuță and Silviu Cornel Chiriac

The Controlling – the Prospective Key that Leads the Way towards the Proactive Fulfilment of the Firm’s Objectives pp. 10-16

Luana Cosăcescu

Accounting for and Analysing the E-Commerce Operations – between Platform and Courier pp. 17-25

Bogdan Cosmin Gomoi

The Accounting Treatment Applicable to Non-Refundable European Funds pp. 26-32

Elena Stănciulescu

The Taxation Revenue from Independent Activities Obtained from Exercising the Expert Accountant Profession pp. 33-41

Lucian Cernușca and Ronela-Manuela Lascu

The Challenges of Digitalization in the Public Sector: Cloud Computing pp. 42-48

Alina CRÎȘMARIU (șomîtcă) and Sorin Șomîtcă

Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achievement pp. 49-61

Claudia Cătălina Ciocan

Practical Solutions to Increase Business’ Resilience. Diagnostic Analysis of the Company’s Financial Position and Performance pp. 62-72

Elena Cristina Dorneanu

Volume 2, issue 10, 2021

The Beginning of Accounting. The Emergence and Evolution of the Romanian Accounting Thinking pp. 3-8

Elena Stănciulescu

The Accounting Information Quality – A Bibliometric Analysis pp. 9-17

Dorel Mateș and Daniela Pordea

Practical Solutions to Increase Business’ Resilience. Diagnostic Analysis of the Company’s Financial Position and Performance pp. 18-28

Elena Cristina Dorneanu

Business Digitalization, a Challenge for Taxation pp. 29-34

Robert-Aurelian Șova and Adriana Florina Popa

Single Tax Rectifying Statement pp. 35-44

Lucian Cernușca

The Assessment for the Financial Reporting – Allocation of the Real Estate’s Purchase Price pp. 45-50

Silviu Cornel Chiriac

The Impact of Applying AAOIFI in Islamic Banks. Case Study in Iraqi Islamic Banks (II) pp. 51-59

Dhiaa Al Deen Alazzawi and Ileana Nișulescu-Ashrafzadeh

Macro-Level Determinants of Board Effectiveness in UK and Romanian Listed Companies: A Conceptual Approach pp. 60-72

Peter Jansen and Gabriel Viorel Raita

Volume 2, issue 9, 2021

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) pp. 3-11

Claudia Cătălina Ciocan

The Financial Analyses of an Entity from the Tourism Field – Between Normality and the COVID-19 Pandemic pp. 12-21

Bogdan Cosmin Gomoi

Adjusting the Tax Base of the Value Added Tax pp. 22-32

Lucian Cernușca

Tax Inspection pp. 33-44

Raluca Cristina Andrei

The Impact of Applying AAOIFI in Islamic Banks. Case Study in Iraqi Islamic Banks (I) pp. 45-51

Dhiaa Al Deen Alazzawi and Ileana Nișulescu-Ashrafzadeh

Working Capital Management and Cash Holdings: Evidence from LQ45 Companies in Indonesia pp. 52-62

Anggita Langgeng Wijaya and Mayang Resqita Ayu Nadya

Direct Taxation in the European Union Countries (II) pp. 63-72

Maria-Cosmina Pințea

Volume 2, issue 8, 2021

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) pp. 3-9

Claudia Cătălina Ciocan

Human Resources Budget pp. 10-17

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

Short Financial Diagnosis for a Transport Entity pp. 18-27

Bogdan Cosmin Gomoi

The Taxation Mechanism for the Income Obtained Through Practice of the Lawyer Profession pp. 28-36

Lucian Cernușca and Vanina Adoriana Trifan

The Taxation Regime of Enterprises: Income Tax vs. Revenue Tax pp. 37-44

Elena Stănciulescu

Financial Mechanisms Used in Implementing Projects with European Funds pp. 45-52

Mihaela Enachi

The Impact of Applying the IFRSs in Emerging Economies. Case Study on Iraqi Conventional Banks pp. 53-64

Dhiaa Al Deen Alazzawi and Ileana Nișulescu-Ashrafzadeh

Direct Taxation in the European Union Countries (I) pp. 65-72

Maria-Cosmina Pințea

Volume 2, issue 7, 2021

LLC vs. NGO, Similarities and Differences in the Accounting Treatment of Inventories pp. 3-13

Elena Stănciulescu

The Budgetary Management of Sales pp. 14-24

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

Study Regarding the Development of an Investment Project. (III) – Project Evaluation pp. 25-34

Bogdan Cosmin Gomoi

Social Security Contribution (CAS) Owed by Natural Persons that Obtain Revenues from Independent Activities pp. 35-43

Lucian Cernușca

The Impact of COVID-19 on the Tax Policy in the European Union pp. 44-56

Radu Ciobanu, Adriana Florina Popa and Mirela Păunescu

Setting Up Share Companies and Partnerships Limited by Shares pp. 57-63

Ioana Nely Militaru

Development of Rating Models under IFRS 9 pp. 64-72

Ioan-Codruț Țurlea

Volume 2, issue 6, 2021

Performance Measurement Methods in Business Entities pp. 3-7

Ioan-Codruț Țurlea

LLC vs. NGO, Similarities and Differences in the Accounting Treatment of Intangible and Tangible Assets pp. 8-17

Elena Stănciulescu

Approaches to Setting Sales Prices pp. 18-25

Corina-Graziella Bâtcă-Dumitru, Daniela-Nicoleta Sahlian, Cleopatra Șendroiu and Ioan-Codruț Țurlea

Study Regarding the Development of an Investment Project. (II) – Estimating the Cost of Project and Identifying the Main Income and Expense Flows pp. 26-37

Bogdan Cosmin Gomoi

Development of Rating Models under IFRS 9 pp. 38-45

Ioan-Codruț Țurlea

Taxation of Income Obtained by Natural Persons from Lease Contracts in 2011 pp. 46-53

Lucian Cernușca

The Contents of the Civil Legal Report pp. 54-61

Ioana Nely Militaru

Comparative Analysis of Direct Taxation Rules from Different European Union Countries pp. 62-72

Maria-Cosmina Pințea

Volume 2, issue 5, 2021

Detecting the Elements for Cosmeticizing the Financial Statements Using Analytical Models pp. 3-14

Valentin Burcă and Oana Bogdan

Value Adjustments Established at the Balance Sheet Date, Accounting and Fiscal Treatments Applicable to Taxpayers pp. 15-24

Elena Stănciulescu

The Budgetary Management of Production pp. 25-34

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

Study Regarding the Development of an Investment Project. (I) – Identifying the Main Suppliers and Customers pp. 35-43

Bogdan Cosmin Gomoi

Accounting for the Loans Granted for Early Education pp. 44-48

Mirela Pavone, Allex Zara and Adriana Popa

The Taxation of Income Obtained from Advisory Activity in the Field of Information Technology pp. 49-57

Lucian Cernușca

The Administration of Another Person’s Assets pp. 58-62

Ioana Nely Militaru

Comparative Analysis Regarding the Recognition and Evaluation of Property, Plant and Equipment – IAS 16 vs. OMPF No. 1802/2014 pp. 63-72

Mărioara MOLOCINIUC (hrițcan)

Volume 2, issue 4, 2021

Quality and Quantity in Accountancy pp. 3-8

Horia Cristea

Comparative Analysis Regarding the Recognition and Evaluation of Property, Plant and Equipment– IAS 16 vs. OMPF No. 1802/2014 pp. 9-18

Mărioara MOLOCINIUC (hrițcan)

The Elimination of Shareholdings in Subsidiaries, Jointly Controlled Entities and Associates pp. 19-27

Corina-Graziella Bâtcă-Dumitru

The Accounting Treatment Regarding Grants in Agriculture from the Perspective of the National Accounting Reference System and the International One pp. 28-38

Maria Petronela Aron and Monica Laura Zlati

Management and Profitability Ratios – The Connection Between the Financial Position and the Performance of the Economic Entities pp. 39-46

Bogdan Cosmin Gomoi

Supporting the Non-Profit/Cult Organizations pp. 47-56

Lucian Cernușca

Exemptions from the Payment of the Income Tax pp. 57-62

Mirela Păunescu, Adriana Florina Popa and Radu Ciobanu

The Impact of Blockchain on the Accounting Profession pp. 63-72

Elena Alina OLARU (colbea)

Volume 2, issue 3, 2021

Convergences and Divergences in Communication Between Managers and Professional Accountants pp. 3-14

Bogdan Cosmin Gomoi

Specific Cases Regarding the Income Tax – The Reporting of Tax Losses and Tax Redemptions pp. 15-23

Mirela Păunescu, Adriana Florina Popa and Radu Ciobanu

The Tax Regime Regarding the Taxation of Revenues Obtained Through Contracts of Sport Activities pp. 24-30

Lucian Cernușca

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 pp. 31-39

Gabriel Goicea

Financial Management of POCU European Funding Projects pp. 40-48

Elena Stănciulescu

The Impact of Blockchain on the Accounting Profession pp. 49-58

Elena Alina OLARU (colbea)

Comparative Analysis of Measurement after Recognition of Property, Plant and Equipment – IAS 16 vs. OMPF No. 1802/2014 pp. 59-72

Mărioara MOLOCINIUC (hrițcan)

Volume 2, issue 2, 2021

Exemplifying the Effect of Big Bath Accounting in the Pandemic pp. 3-16

Valentin Burca, Dorel Mateș and Oana Bogdan

The Role of Professional Accountants in Entity Management pp. 17-24

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

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

Bogdan Cosmin Gomoi

Single Return for 2021 pp. 44-52

Lucian Cernușca

Quantitative Research Regarding the Impact of Amending the VAT Legislation on the Business Environment and on the Population pp. 53-63

George-Adrian Stanciu

Accounting Conservatism and Cost of Equity Capital – Evidence from Indonesia pp. 64-72

Ratna Puji Astuti Krismiaji

Volume 2, issue 1, 2021

The Eliminations of Intra-Group Accounts, Unachieved Internal Results and Dividends pp. 3-10

Corina-Graziella Bâtcă-Dumitru

Study Regarding the Accounting and Taxation of Exploration for and Evaluation of Mineral Resources pp. 11-19

Cristina Nicolaescu

SIG and CAF – Methods of Tracking and Analysing the Financial Performances of Economic Entities pp. 20-31

Bogdan Cosmin Gomoi and Natalia Ioana Pantelimon

Stock Valuation Methods pp. 32-38

Delia Andreea Florea and Diana Iulia Opriș

Statement 311 pp. 39-48

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

Elena Stănciulescu

The Link Between Public Management and Accounting from the Point of View of Performance pp. 60-72

Cristina Silvia Nistor and Cristina Alexandrina Ștefănescu