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 94 / PDF DL 138 / PDF views 38

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 106 / 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 103 / PDF DL 88 / PDF views 52

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 106 / PDF views 42

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 136 / PDF DL 165 / PDF views 81

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 142 / 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 86 / PDF views 31

Abstract | PDF (276.10 KB)


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