Zobrazeno 1 - 10
of 32
pro vyhledávání: '"expert accountant"'
Publikováno v:
CECCAR Business Review, Vol 5, Iss 10, Pp 2-6 (2024)
The Corporate Sustainability Reporting Directive (CSRD) requires companies to integrate sustainability reporting with financial data, emphasizing the role of accountants. Accountants must ensure accurate and comprehensive financial statements, reflec
Externí odkaz:
https://doaj.org/article/a828d06204bc48f99ee03b90c9f8cd96
Autor:
Luana COSĂCESCU
Publikováno v:
CECCAR Business Review, Vol 5, Iss 8, Pp 12-21 (2024)
Based on their solid professional training, as well as their vocation, the expert accountant has a special sense of organizing and managing his workplace and optimizing the cost-benefit ratio for the information resources and channels used, including
Externí odkaz:
https://doaj.org/article/bb634d4b7eaa478ea3c02c9a9183418b
Autor:
Lucian CERNUȘCA
Publikováno v:
CECCAR Business Review, Vol 5, Iss 2, Pp 48-57 (2024)
The article addresses a series of theoretical and practical issues regarding the method of taxation of incomes from independent activities obtained by exercising the professions of expert and licensed accountant within their own accounting offices. I
Externí odkaz:
https://doaj.org/article/a9e063266b914c038851a5e57582d1e7
Autor:
Nataliia Stelmakh
Publikováno v:
Облік і фінанси, Iss 1(95), Pp 135-140 (2022)
Practice shows that in the interaction process, individual participants in economic relations may deliberately not comply with legal norms, thus violating the rights of other entities. This leads to disputes, for the resolution of which the parties g
Externí odkaz:
https://doaj.org/article/eee85ccfc4e24f689c371e0860279daa
Publikováno v:
CECCAR Business Review, Vol 2, Iss 12, Pp 57-64 (2022)
The accounting expertise represents one of the core missions of the accounting expert, its scope of achievement focusing on the economic and financial activity of an entity. It contributes to the establishment of the material truth and to the right s
Externí odkaz:
https://doaj.org/article/4f1a9077073849dbaedc3a210459973d
Autor:
Lucian CERNUȘCA, Ronela-Manuela LASCU
Publikováno v:
CECCAR Business Review, Vol 2, Iss 11, Pp 33-41 (2021)
The article discusses a series of theoretical and practical aspects regarding the taxation of revenues from independent activities obtained from exercising the expert accountant profession. These taxpayers have the obligation to estimate the annual n
Externí odkaz:
https://doaj.org/article/6dd5ed1c20ca4a60a5f659af54c0de04
Publikováno v:
CECCAR Business Review. 2(12):57-64
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1015359
Publikováno v:
CECCAR Business Review. 2(11):33-41
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1002383
Autor:
Gomoi, Bogdan Cosmin
Publikováno v:
CECCAR Business Review. 1(02):47-57
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=856388
Publikováno v:
Наука Красноярья, Vol 9, Iss 1, Pp 7-23 (2020)
The purpose of the research is to study and identify the genesis of the concepts of “professional judgment of an accountant”, “professional judgment of an auditor” and “special knowledge”, which serve as the basis for the formation of an
Externí odkaz:
https://doaj.org/article/b5295310bf6b4366872b0520ff7aac92