Printed from https://ideas.repec.org/s/ahd/journl3.html
Content
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