Number 2 / February 2023

The Lease Agreement at the Tenant – the Same Transaction, but Different Accounting, with Consequences for the Information Presented in the Financial Statements and the Indicators Calculated Based on Them

The Lease Agreement at the Tenant – the Same Transaction, but Different Accounting, with Consequences for the Information Presented in the Financial Statements and the Indicators Calculated Based on Them

Marian Săcărin

Financial accounting and reporting

Pages: 3-13

Number 2, February 2023

DOI: dx.doi.org/10.37945/cbr.2023.02.01

Statistics: views 93 / PDF DL 136 / PDF views 36

Abstract | PDF (247.34 KB)

The Specific Accounting of the Group of Manufacturers Functional in the Agricultural Cooperative

The Specific Accounting of the Group of Manufacturers Functional in the Agricultural Cooperative

Paul C. Șchiopu

Financial accounting and reporting

Pages: 14-20

Number 2, February 2023

DOI: dx.doi.org/10.37945/cbr.2023.02.02

Statistics: views 87 / PDF DL 105 / PDF views 21

Abstract | PDF (193.13 KB)

The Accounting and Fiscal Treatment of Mining Royalties in the Case of Entities that Carry Out Exploitation Activities of Geothermal Waters

The Accounting and Fiscal Treatment of Mining Royalties in the Case of Entities that Carry Out Exploitation Activities of Geothermal Waters

Delia David, Ștefania Amalia Nicoară, Luminița Păiușan

Financial accounting and reporting

Pages: 21-28

Number 2, February 2023

DOI: dx.doi.org/10.37945/cbr.2023.02.03

Statistics: views 99 / PDF DL 84 / PDF views 50

Abstract | PDF (200.75 KB)

Diagnosis of the Entity’s Financial Position. Comparative Study Romania Versus the Republic of Moldova

Diagnosis of the Entity’s Financial Position. Comparative Study Romania Versus the Republic of Moldova

Bogdan Cosmin Gomoi

Financial and performance management

Pages: 29-40

Number 2, February 2023

DOI: dx.doi.org/10.37945/cbr.2023.02.04

Statistics: views 70 / PDF DL 103 / PDF views 41

Abstract | PDF (241.50 KB)

Assessment Approaches: The Cost Approach

Assessment Approaches: The Cost Approach

Elena Valentina Țilică, Radu Ciobanu

Business valuation

Pages: 41-49

Number 2, February 2023

DOI: dx.doi.org/10.37945/cbr.2023.02.05

Statistics: views 130 / PDF DL 159 / PDF views 80

Abstract | PDF (303.64 KB)

Single Statement Corresponding to 2023

Single Statement Corresponding to 2023

Lucian Cernușca

Taxation

Pages: 50-61

Number 2, February 2023

DOI: dx.doi.org/10.37945/cbr.2023.02.06

Statistics: views 135 / PDF DL 140 / PDF views 46

Abstract | PDF (415.54 KB)

Drivers of Operating Profit: A Focus on Selected Firms’ Costs

Drivers of Operating Profit: A Focus on Selected Firms’ Costs

Gilbert Ogechukwu Nworie, Ugochukwu J. Nwoye

Financial and performance management

Pages: 62-72

Number 2, February 2023

DOI: dx.doi.org/10.37945/cbr.2023.02.07

Statistics: views 41 / PDF DL 85 / PDF views 29

Abstract | PDF (276.10 KB)


This website uses cookies to analyze the traffic and to improve the browsing experience. The cookies of third party companies / services placed on this site (Google Analytics, Facebook, Twitter, Disqus) are included here. By continuing to use this website, you agree to the storage of all cookies on your device.
I understand
More details