Number 9, September 2022 / CECCAR Business Review

Number 9 / September 2022

Historical Cost vs Fair Value in Accounting: Consequences for the Quality of Financial Information and the True and Fair View

Claudia Cătălina Ciocan

Financial accounting and reporting

Pages: 3-14

Number 9, September 2022

DOI: dx.doi.org/10.37945/cbr.2022.09.01

Statistics: views 117 / PDF DL 197 / PDF views 76

Abstract | PDF (248.64 KB)

Public Procurement of Tangible Fixed Assets. Legal Provisions and Accounting Treatments

Aurelia Ștefănescu, Ileana Cosmina Pitulice, Adriana Florina Popa

Financial accounting and reporting

Pages: 15-23

Number 9, September 2022

DOI: dx.doi.org/10.37945/cbr.2022.09.02

Statistics: views 89 / PDF DL 111 / PDF views 55

Abstract | PDF (368.57 KB)

Account Management and Accounting Operations Specific to the Agricultural Cooperatives (VIII)

Paul C. Șchiopu

Financial accounting and reporting

Pages: 24-32

Number 9, September 2022

DOI: dx.doi.org/10.37945/cbr.2022.09.03

Statistics: views 103 / PDF DL 132 / PDF views 50

Abstract | PDF (241.80 KB)

Short Financial Diagnosis at a Do-It-Yourself Company

Bogdan Cosmin Gomoi

Finance

Pages: 33-43

Number 9, September 2022

DOI: dx.doi.org/10.37945/cbr.2022.09.04

Statistics: views 102 / PDF DL 122 / PDF views 60

Abstract | PDF (251.83 KB)

Accounting and Fiscal Treatment Regarding the Travel Expenses

Lucian Cernușca

Taxation

Pages: 44-54

Number 9, September 2022

DOI: dx.doi.org/10.37945/cbr.2022.09.05

Statistics: views 343 / PDF DL 332 / PDF views 151

Abstract | PDF (216.52 KB)

How Quarterly Reports Support the Market

Natashya Natashya, Yanuar Nanok Soenarno

Financial accounting and reporting

Pages: 55-61

Number 9, September 2022

DOI: dx.doi.org/10.37945/cbr.2022.09.06

Statistics: views 37 / PDF DL 75 / PDF views 26

Abstract | PDF (203.58 KB)

How Banks Can Leverage Credit Risk Evaluation to Improve Financial Performance

Daniul Thomas Isenberg, Mesbaul Haque Sazu, Sakila Akter Jahan

Financial and performance management

Pages: 62-72

Number 9, September 2022

DOI: dx.doi.org/10.37945/cbr.2022.09.07

Statistics: views 50 / PDF DL 102 / PDF views 27

Abstract | PDF (249.20 KB)

Number 9 / September 2022

Historical Cost vs Fair Value in Accounting: Consequences for the Quality of Financial Information and the True and Fair View

Public Procurement of Tangible Fixed Assets. Legal Provisions and Accounting Treatments

Account Management and Accounting Operations Specific to the Agricultural Cooperatives (VIII)

Short Financial Diagnosis at a Do-It-Yourself Company

Accounting and Fiscal Treatment Regarding the Travel Expenses

How Quarterly Reports Support the Market

How Banks Can Leverage Credit Risk Evaluation to Improve Financial Performance

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Indexing

The Accounting and Tax Regime Regarding the Real Estate Rentals

Proposals Regarding Accounting for Cryptocurrencies in Accordance with Romanian Accounting Regulations

The Fiscal Treatment of the Acquisition Expenses for the Electronic Cash Registers

Case Studies Regarding Accounting Expertise in Criminal Cases (I)

The Reverse Charge Mechanism

Perception of the Importance of Internal Audit Effectiveness and Its Impact on Organizational Performance in Public Enterprises: Empirical Evidence from Morocco

The Nexus of Quality of the e-Tax System, Taxpayers’ Attitude, Multiple Mediators, and Tax Compliance Behaviour: A Theoretical Paper

Luxury Tax and Wealth Tax – Between Transparency and Sustainability of the Tax System

RO e-VAT, the IT System of National Strategic Interest for Combating Tax Evasion and Fraud

Considerations Regarding the Conclusion of the Insurance Contract by Electronic Means, Remotely, and Through Intermediaries