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 1, issue 12, 2021

Study Regarding the Impact of the COVID-19 Pandemic on Firms in Arad County pp. 3-11

Delia David and Lucian Cernușca

The Adjustment of Individual Annual Financial Statements pp. 12-18

Corina-Graziella Bâtcă-Dumitru

Brief Financial Diagnosis of a Transnational Company pp. 19-28

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

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

Raluca Cristina Andrei

Conducting the Acquisition Process Within European Funding Projects pp. 48-57

Elena Stănciulescu

The Accounting Profession in the Context of Globalisation pp. 58-63

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

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

Bogdan-Alexandru Smercinschi

The Accounting and Tax Regime Regarding the Real Estate Rentals pp. 15-22

Lucian Cernușca

Study Regarding the Budgeting of an Economic Entity’s Cash Flow in the Context of the Accrual Accounting System pp. 23-35

Bogdan Cosmin Gomoi

Related Party Transactions: A Series of Relevant Considerations pp. 36-43

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

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

Adrian Groșanu, Melinda-Timea Fülöp, George-Silviu Cordoș and Gabriel Raita

Accounting Education – Between Digitalisation and the COVID-19 Pandemic Crisis pp. 59-63

Robert-Aurelian Șova and Adriana Florina Popa

National and International Fiscal Regulations on Value Added Tax (II) pp. 64-72

George-Adrian Stanciu

Volume 1, issue 10, 2020

The Accounting Education, Between Digitalisation and the COVID-19 Crisis pp. 3-8

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

Delia David and Semida Ducă

Accounting and Tax Regulations and Practices Specific to Small- and Medium-Sized Entities (II) pp. 20-26

Bogdan-Alexandru Smercinschi

The Fiscal Treatment of the Acquisition Expenses for the Electronic Cash Registers pp. 27-37

Lucian Cernușca

Taxation of Income from Professional Training Activities pp. 38-45

Bogdan Cosmin Gomoi

Grants – the European Union’s Response in the Fight Against the COVID-19 Pandemic pp. 46-51

Dorel Mateș, Daniel Drăguț, Aura Domil, Marian Socoliuc and Sorina Ancuța Pușcaș

Teleworking and Working from Home in the Current Environment pp. 52-60

Elena Stănciulescu

National and International Fiscal Regulations on Value Added Tax (I) pp. 61-72

George-Adrian Stanciu

Volume 1, issue 9, 2020

Professional and Transversal Accounting Competences (II) pp. 3-10

Lucian Cernușca and Luiela Csorba

Proposals Regarding Accounting for Cryptocurrencies in Accordance with Romanian Accounting Regulations pp. 11-24

Mirela Păunescu, Adriana Florina Popa and Radu Ciobanu

Accounting Policy Aspects in Accordance with the Provisions of OMPF No. 1802/2014 pp. 25-32

Bogdan Cosmin Gomoi

Accounting and Tax Regulations and Practices Specific to Small- and Medium-Sized Entities (I) pp. 33-42

Bogdan-Alexandru Smercinschi

The de minimis Aid Scheme “Aid for the Establishment of Social Enterprises” pp. 43-51

Elena Stănciulescu

Case Studies Regarding Accounting Expertise in Criminal Cases (II) pp. 52-60

Sergiu-Bogdan Constantin

International Double Taxation. Content, Consequences and Avoidance (II) pp. 61-72

Adriana Cazacu

Volume 1, issue 8, 2020

Professional and Transversal Accounting Competences (I) pp. 3-14

Lucian Cernușca and Luiela Csorba

Technical Unemployment in the Context of SARS-CoV-2 Pandemic in Romania pp. 15-20

Liliana Maria Druiu and Daniel Drăguț

Accounting for Events and Transactions Regarding Long-Term Debt pp. 21-29

Corina-Graziella Bâtcă-Dumitru

Comparative Analysis Regarding the Financial and Financing Structure of Limited Liability Companies pp. 30-40

Bogdan Cosmin Gomoi and Natalia Ioana Pantelimon

Evaluation Indicators for Investment Projects (II) pp. 41-44

Elena Valentina Țilică and Radu Ciobanu

The Reverse Charge Mechanism pp. 45-52

Elena Stănciulescu

Case Studies Regarding Accounting Expertise in Criminal Cases (I) pp. 53-61

Sergiu-Bogdan Constantin

International Double Taxation. Content, Consequences and Avoidance (I) pp. 62-72

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

Delia David and Lucian Cernușca

Opinions Regarding the Impact of the COVID-19 Pandemic over the Financial Reporting pp. 11-18

Ovidiu-Constantin Bunget, Alin-Constantin Dumitrescu, Cristian Lungu and Andrei-Marius Olariu

Accounting for Events and Transactions Regarding Equity pp. 19-29

Corina-Graziella Bâtcă-Dumitru

Estimating in Accounting pp. 30-38

Bogdan Cosmin Gomoi

Evaluation Indicators for Investment Projects (I) pp. 39-47

Elena Valentina Țilică and Radu Ciobanu

Taxation Mechanism for Revenues from Independent Activities Based on the Income Tax Bracket System pp. 48-55

Lucian Cernușca

Case Studies Regarding Accounting Expertise in Commercial Conflicts pp. 56-63

Sergiu-Bogdan Constantin

A Literature Review on the Auditor’s Independence Between Threats and Safeguards pp. 64-72

Andreea Claudia Crucean

Volume 1, issue 6, 2020

Optimizing the Payroll Costs in the Circumstances of the COVID-19 Crisis pp. 3-12

Mirela Păunescu

Non-Financial Reporting and Reporting for Management in the Circumstances of the Coronavirus Crisis pp. 13-20

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

Bogdan Cosmin Gomoi

A Study Concerning the Application of the Activity-Based Costing Method for Entities Operating in the Building Sector pp. 30-37

Delia David, Daniela Pordea and Luminița Păiușan

The Time Value of Money pp. 38-42

Elena Valentina Țilică and Radu Ciobanu

Mutual Companies – A Viable Financing Solution in Times of Crisis pp. 43-53

Elena Stănciulescu

The Taxation Mechanism for Income Obtained from Foreign Currency Rental Contracts pp. 54-62

Lucian Cernușca

The Road to Transposing the Non-Financial Reporting EU Directive within the Romanian Context – The 2013-2020 Period pp. 63-72

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

Corina-Graziella Bâtcă-Dumitru and Alina-Mihaela Irimescu

Financial Reporting for Entities Applying IFRS, in the Context of the Coronavirus Crisis pp. 13-23

Mirela Nichita, Mirela Păunescu and Daniela Artemisa Calu

The Tax and Accounting Treatments Regarding the Revaluation of Buildings and Lands pp. 24-34

Bogdan Cosmin Gomoi

Distributing the Financial Year Result by Destination pp. 35-43

Elena Stănciulescu

Tax Measures Adopted in the Context of the Coronavirus Crisis pp. 44-52

Adriana Florina Popa and Radu Ciobanu

The Mechanism for the Taxation of Investment Incomes pp. 53-62

Lucian Cernușca

Non-Financial Reporting in Romania in the pre-Directive 2014/95/EU Period (1990-2013) pp. 63-72

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

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

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

Margareta Lespezanu

The Impact of Events Subsequent to the Financial Year End on the Financial Statements pp. 31-37

Elena Stănciulescu

The Effects of Indebting the Entity as a Result of Choosing Long Term Financing pp. 38-45

Horia Cristea and Claudiu Boțoc

Internal Audit (II) pp. 46-55

Mirela Păunescu

Form 230 pp. 56-63

Lucian Cernușca

The Impact of FDI over Economic Growth and how COVID-19 Crisis Can Impact the CEE Economies pp. 64-72

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

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

Lucian-Dorel Ilincuță

Allowances and Valuation Allowances – Essential Elements for the Presentation of the Fair View of the Financial Statements pp. 24-34

Elena Stănciulescu

Internal Audit (I) pp. 35-42

Mirela Păunescu

The Single Return for the Year 2020 pp. 43-53

Lucian Cernușca

The Taxation Mechanism for Revenues Obtained from Intellectual Property Rights pp. 54-64

Bogdan Cosmin Gomoi

Challenges of the Digital Era Development in Relation to Tax Systems. Taxing the Digital Economy pp. 65-70

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

Sonia Elena Popescu

Organising the Accounting Activity within Entities in the Production Field (I) pp. 10-18

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

Lucian Cernușca

Considerations Regarding the Accounting Treatment Applied to Investment Properties (I) pp. 30-39

Lucian-Dorel Ilincuță

COSO Model for Internal Control (II) pp. 40-46

Mirela Păunescu

The Taxation of Income Obtained from Practicing the Expert Accountant and Licensed Accountant Profession pp. 47-57

Bogdan Cosmin Gomoi

The Tax Regime of Non-Profit Organisations pp. 58-66

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

Sonia Elena Popescu

New Accounting Regulations on Waste Management pp. 11-21

Lucian Cernușca and Luiela Csorba

COSO Model for Internal Control (I) pp. 22-30

Mirela Păunescu

Features of the Accounting Records Specific to the Cooperative System in Agricultural Cooperatives pp. 31-41

Maria Mornea

The Fiscal Burden in Relation to Income from Salaries. European Union Case Study pp. 42-47

Radu Ciobanu, Daniela-Nicoleta Sahlian and Mihai Vuță

Taxation for Individual Part-Time Contracts pp. 48-59

Bogdan Cosmin Gomoi

The Establishment of Social Enterprises, an Important Pillar Supported by the European Social Fund pp. 60-70

Elena Stănciulescu