Practical Issues Related to Accounting for Employee Benefits in the Form of Shares or Stock Options
Financial accounting and reporting
Pages: 9-19
DOI: dx.doi.org/10.37945/cbr.2024.12.02
Statistics: views 22 / PDF DL 16 / PDF views 5
Financial accounting and reporting
Keeping and Archiving Financial Statements, Accounting Records, and Finance and Accounting Documents
Financial accounting and reporting
Pages: 20-27
DOI: dx.doi.org/10.37945/cbr.2024.12.03
Statistics: views 30 / PDF DL 29 / PDF views 19
Navigating Hyperinflation: The Role of Accounting Information in Enhancing Value Relevance in Emerging Economies
Financial accounting and reporting
Pages: 59-72
DOI: dx.doi.org/10.37945/cbr.2024.12.07
Statistics: views 31 / PDF DL 10 / PDF views 2
Assessing the Influence of Green Accounting Practices on Mining Companies’ Financial Outcomes
Financial accounting and reporting
Pages: 50-63
DOI: dx.doi.org/10.37945/cbr.2024.10.06
Statistics: views 14 / PDF DL 33 / PDF views 6
Theoretical and Practical Aspects Regarding the Accounting Treatment of Brands/Marks as Intangible Assets
Financial accounting and reporting
Pages: 2-10
DOI: dx.doi.org/10.37945/cbr.2024.09.01
Statistics: views 61 / PDF DL 63 / PDF views 28
E-Commerce Activities Carried Out by Natural Persons. Accounting and Tax Treatment
Financial accounting and reporting
Pages: 15-26
DOI: dx.doi.org/10.37945/cbr.2024.04.02
Statistics: views 142 / PDF DL 116 / PDF views 59
Forensic Accounting: The Emergence and Evolution of a Profession
Financial accounting and reporting
Pages: 16-24
DOI: dx.doi.org/10.37945/cbr.2024.03.02
Statistics: views 80 / PDF DL 103 / PDF views 59
RO e-Transport National System
Financial accounting and reporting
Pages: 35-41
DOI: dx.doi.org/10.37945/cbr.2024.03.04
Statistics: views 73 / PDF DL 94 / PDF views 24
Forensic Accounting, a Viable Solution for Economic Security
Financial accounting and reporting
Pages: 23-28
DOI: dx.doi.org/10.37945/cbr.2024.02.03
Statistics: views 87 / PDF DL 111 / PDF views 48
Theoretical and Practical Considerations Regarding the Accounting and Tax Treatment of Factoring Operations in Romania
Financial accounting and reporting
Pages: 11-16
DOI: dx.doi.org/10.37945/cbr.2024.01.02
Statistics: views 117 / PDF DL 121 / PDF views 45
Exploitation of the Effect of Services Diversification in the Process of Maintaining the Attractivity and Resilience of the Accounting Profession
Financial accounting and reporting
Pages: 2-5
DOI: dx.doi.org/10.37945/cbr.2023.12.01
Statistics: views 107 / PDF DL 93 / PDF views 54
Accounting Practices Related to the Banking Industry. Network Settlements
Financial accounting and reporting
Pages: 16-25
DOI: dx.doi.org/10.37945/cbr.2023.12.03
Statistics: views 40 / PDF DL 54 / PDF views 24
Accounting and Tax Treatment of Adjustments for Depreciations or Losses of Value
Financial accounting and reporting
Pages: 26-35
DOI: dx.doi.org/10.37945/cbr.2023.12.04
Statistics: views 306 / PDF DL 240 / PDF views 169
Revaluation of Tangible Fixed Assets in the Public Sector. Accounting Concepts and Practices
Financial accounting and reporting
Pages: 8-18
DOI: dx.doi.org/10.37945/cbr.2023.11.02
Statistics: views 143 / PDF DL 137 / PDF views 68
The Specific Features of Settlement of Agricultural Works and Services Provided by the Agricultural Cooperative to Its Members
Financial accounting and reporting
Pages: 2-7
DOI: dx.doi.org/10.37945/cbr.2023.09.01
Statistics: views 76 / PDF DL 112 / PDF views 26
Food Trade Deficits in West Africa: Is There Any Reason for Anxiety?
Financial accounting and reporting
Pages: 64-72
DOI: dx.doi.org/10.37945/cbr.2023.09.07
Statistics: views 17 / PDF DL 56 / PDF views 7
Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (V)
Financial accounting and reporting
Pages: 1-5
DOI: dx.doi.org/10.37945/cbr.2023.08.01
Statistics: views 126 / PDF DL 150 / PDF views 55
Factors Affecting Micro, Small and Medium Enterprises in the Use of Accounting Information on Culinary Business in the North Purwokerto
Financial accounting and reporting
Pages: 32-47
DOI: dx.doi.org/10.37945/cbr.2023.08.05
Statistics: views 26 / PDF DL 53 / PDF views 12
Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (IV)
Financial accounting and reporting
Pages: 18-22
DOI: dx.doi.org/10.37945/cbr.2023.07.02
Statistics: views 58 / PDF DL 117 / PDF views 21
Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (III)
Financial accounting and reporting
Pages: 12-18
DOI: dx.doi.org/10.37945/cbr.2023.06.02
Statistics: views 53 / PDF DL 93 / PDF views 26
Accounting and Tax Issues Regarding the Subsidies
Financial accounting and reporting
Pages: 15-25
DOI: dx.doi.org/10.37945/cbr.2023.05.02
Statistics: views 143 / PDF DL 203 / PDF views 77
Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (II)
Financial accounting and reporting
Pages: 26-34
DOI: dx.doi.org/10.37945/cbr.2023.05.03
Statistics: views 59 / PDF DL 96 / PDF views 20
Effects of IPSAS Adoption in Public Institutions in Romania on the Quality of Financial Reporting
Financial accounting and reporting
Pages: 17-27
DOI: dx.doi.org/10.37945/cbr.2023.04.03
Statistics: views 45 / PDF DL 81 / PDF views 38
Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (I)
Financial accounting and reporting
Pages: 28-38
DOI: dx.doi.org/10.37945/cbr.2023.04.04
Statistics: views 66 / PDF DL 97 / PDF views 33
Co-operation – Challenges for the Accounting Profession
Financial accounting and reporting
Pages: 3-12
DOI: dx.doi.org/10.37945/cbr.2023.03.01
Statistics: views 94 / PDF DL 102 / PDF views 57
Effects of IPSAS Adoption in Public Institutions in Romania on the Quality of Financial Reporting
Financial accounting and reporting
Pages: 62-72
DOI: dx.doi.org/10.37945/cbr.2023.03.07
Statistics: views 34 / PDF DL 67 / PDF views 19
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
Financial accounting and reporting
Pages: 3-13
DOI: dx.doi.org/10.37945/cbr.2023.02.01
Statistics: views 96 / PDF DL 142 / PDF views 38
The Specific Accounting of the Group of Manufacturers Functional in the Agricultural Cooperative
Financial accounting and reporting
Pages: 14-20
DOI: dx.doi.org/10.37945/cbr.2023.02.02
Statistics: views 90 / PDF DL 111 / PDF views 22
The Accounting and Fiscal Treatment of Mining Royalties in the Case of Entities that Carry Out Exploitation Activities of Geothermal Waters
Financial accounting and reporting
Pages: 21-28
DOI: dx.doi.org/10.37945/cbr.2023.02.03
Statistics: views 106 / PDF DL 93 / PDF views 53
Post-Pandemic Effects on the Business Environment and the Accounting Profession
Financial accounting and reporting
Pages: 2-9
DOI: dx.doi.org/10.37945/cbr.2023.01.01
Statistics: views 86 / PDF DL 107 / PDF views 63
The Accounting and Fiscal Regime of Dividends in 2023
Financial accounting and reporting
Pages: 30-41
DOI: dx.doi.org/10.37945/cbr.2023.01.04
Statistics: views 427 / PDF DL 316 / PDF views 193
Normative and Accounting Issues on Public Procurement of Services
Financial accounting and reporting
Pages: 13-22
DOI: dx.doi.org/10.37945/cbr.2022.12.02
Statistics: views 91 / PDF DL 116 / PDF views 45
Practical Aspects Regarding the Accounting of Social Enterprises
Financial accounting and reporting
Pages: 8-14
DOI: dx.doi.org/10.37945/cbr.2022.11.02
Statistics: views 187 / PDF DL 206 / PDF views 87
Historical Cost vs Fair Value in Accounting: Consequences for the Quality of Financial Information and the True and Fair View
Financial accounting and reporting
Pages: 48-59
DOI: dx.doi.org/10.37945/cbr.2022.10.07
Statistics: views 93 / PDF DL 229 / PDF views 102
Historical Cost vs Fair Value in Accounting: Consequences for the Quality of Financial Information and the True and Fair View
Financial accounting and reporting
Pages: 3-14
DOI: dx.doi.org/10.37945/cbr.2022.09.01
Statistics: views 121 / PDF DL 202 / PDF views 80
Public Procurement of Tangible Fixed Assets. Legal Provisions and Accounting Treatments
Financial accounting and reporting
Pages: 15-23
DOI: dx.doi.org/10.37945/cbr.2022.09.02
Statistics: views 89 / PDF DL 114 / PDF views 56
Account Management and Accounting Operations Specific to the Agricultural Cooperatives (VIII)
Financial accounting and reporting
Pages: 24-32
DOI: dx.doi.org/10.37945/cbr.2022.09.03
Statistics: views 106 / PDF DL 135 / PDF views 51
How Quarterly Reports Support the Market
Financial accounting and reporting
Pages: 55-61
DOI: dx.doi.org/10.37945/cbr.2022.09.06
Statistics: views 39 / PDF DL 78 / PDF views 26
Account Management and Accounting Operations Specific to the Agricultural Cooperatives (VII)
Financial accounting and reporting
Pages: 3-10
DOI: dx.doi.org/10.37945/cbr.2022.08.01
Statistics: views 99 / PDF DL 120 / PDF views 38
IAS 41 Agriculture
Financial accounting and reporting
Pages: 11-22
DOI: dx.doi.org/10.37945/cbr.2022.08.02
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The Two Sides of the Coin – The Success and Failure of the Business
Financial accounting and reporting
Pages: 56-62
DOI: dx.doi.org/10.37945/cbr.2022.08.06
Statistics: views 56 / PDF DL 89 / PDF views 27
Account Management and Accounting Operations Specific to the Agricultural Cooperatives (VI)
Financial accounting and reporting
Pages: 3-13
DOI: dx.doi.org/10.37945/cbr.2022.07.01
Statistics: views 90 / PDF DL 117 / PDF views 35
Account Management and Accounting Operations Specific to the Agricultural Cooperatives (V)
Financial accounting and reporting
Pages: 12-20
DOI: dx.doi.org/10.37945/cbr.2022.06.02
Statistics: views 94 / PDF DL 131 / PDF views 35
The Two Faces of Currency – Business Success and Failure
Financial accounting and reporting
Pages: 3-9
DOI: dx.doi.org/10.37945/cbr.2022.05.01
Statistics: views 56 / PDF DL 110 / PDF views 31
Account Management and Accounting Operations Specific to the Agricultural Cooperatives (IV)
Financial accounting and reporting
Pages: 10-18
DOI: dx.doi.org/10.37945/cbr.2022.05.02
Statistics: views 89 / PDF DL 141 / PDF views 31
Accounting in the Context of the COVID-19 Pandemic. Recapitulation and Romanian Perspectives
Financial accounting and reporting
Pages: 3-11
DOI: dx.doi.org/10.37945/cbr.2022.04.01
Statistics: views 119 / PDF DL 137 / PDF views 66
Account Management and Accounting Operations Specific to the Agricultural Cooperatives (III)
Financial accounting and reporting
Pages: 12-22
DOI: dx.doi.org/10.37945/cbr.2022.04.02
Statistics: views 205 / PDF DL 239 / PDF views 103
LLC Versus NGO, Similarities and Differences Regarding the Equities
Financial accounting and reporting
Pages: 23-33
DOI: dx.doi.org/10.37945/cbr.2022.04.03
Statistics: views 128 / PDF DL 155 / PDF views 66
Account Management and Accounting Operations Specific to the Agricultural Cooperatives (II)
Financial accounting and reporting
Pages: 3-9
DOI: dx.doi.org/10.37945/cbr.2022.03.01
Statistics: views 139 / PDF DL 179 / PDF views 85
LLC Versus NGO, Similarities and Differences Regarding the Accounting and Tax Treatment Applicable to the Trade and Financial Discounts
Financial accounting and reporting
Pages: 10-16
DOI: dx.doi.org/10.37945/cbr.2022.03.02
Statistics: views 112 / PDF DL 142 / PDF views 54
Research on the Role of the Company’s Financial Statements in the Decision-Making Process
Financial accounting and reporting
Pages: 53-61
DOI: dx.doi.org/10.37945/cbr.2022.03.07
Statistics: views 164 / PDF DL 389 / PDF views 146
Considerations Regarding the Acknowledgment and Counting of the Capital Premiums
Financial accounting and reporting
Pages: 3-11
DOI: dx.doi.org/10.37945/cbr.2022.02.01
Statistics: views 114 / PDF DL 408 / PDF views 78
Account Management and Accounting Operations Specific to the Agricultural Cooperatives (I)
Financial accounting and reporting
Pages: 12-18
DOI: dx.doi.org/10.37945/cbr.2022.02.02
Statistics: views 140 / PDF DL 157 / PDF views 82
The Fixed Assets Held Based on a Leasing Contract, between Accounting and Taxation. Applying the Prevalence of the Economic Realm on the Judiciary
Financial accounting and reporting
Pages: 50-57
DOI: dx.doi.org/10.37945/cbr.2022.02.06
Statistics: views 260 / PDF DL 292 / PDF views 146
A Structured Perspective on Behavioral Accounting Research
Financial accounting and reporting
Pages: 67-72
DOI: dx.doi.org/10.37945/cbr.2022.02.08
Statistics: views 52 / PDF DL 196 / PDF views 65
The Expert Accountant’s Ethics in the Context of the Mission of Reviewing the Accounting, Drawing Up and Certifying the Annual Financial Statements
Financial accounting and reporting
Pages: 3-8
DOI: dx.doi.org/10.37945/cbr.2022.01.01
Statistics: views 242 / PDF DL 253 / PDF views 140
Considerations on the Improvement of Ethical Decision Making in the Accounting Profession
Financial accounting and reporting
Pages: 44-52
DOI: dx.doi.org/10.37945/cbr.2022.01.06
Statistics: views 74 / PDF DL 182 / PDF views 66
Planning the Training of the Accountancy Apprentices within the Accounting Companies
Financial accounting and reporting
Pages: 3-11
DOI: dx.doi.org/10.37945/cbr.2021.12.01
Statistics: views 105 / PDF DL 198 / PDF views 67
Accounting and Tax Treatment of Provisions
Financial accounting and reporting
Pages: 12-21
DOI: dx.doi.org/10.37945/cbr.2021.12.02
Statistics: views 310 / PDF DL 573 / PDF views 145
Accounting for and Analysing the E-Commerce Operations – between Platform and Courier
Financial accounting and reporting
Pages: 17-25
DOI: dx.doi.org/10.37945/cbr.2021.11.03
Statistics: views 151 / PDF DL 455 / PDF views 86
The Accounting Treatment Applicable to Non-Refundable European Funds
Financial accounting and reporting
Pages: 26-32
DOI: dx.doi.org/10.37945/cbr.2021.11.04
Statistics: views 165 / PDF DL 2228 / PDF views 95
Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achievement
Financial accounting and reporting
Pages: 49-61
DOI: dx.doi.org/10.37945/cbr.2021.11.07
Statistics: views 101 / PDF DL 251 / PDF views 81
The Beginning of Accounting. The Emergence and Evolution of the Romanian Accounting Thinking
Financial accounting and reporting
Pages: 3-8
DOI: dx.doi.org/10.37945/cbr.2021.10.01
Statistics: views 75 / PDF DL 163 / PDF views 70
The Accounting Information Quality – A Bibliometric Analysis
Financial accounting and reporting
Pages: 9-17
DOI: dx.doi.org/10.37945/cbr.2021.10.02
Statistics: views 94 / PDF DL 235 / PDF views 62
The Impact of Applying AAOIFI in Islamic Banks. Case Study in Iraqi Islamic Banks (II)
Financial accounting and reporting
Pages: 51-59
DOI: dx.doi.org/10.37945/cbr.2021.10.07
Statistics: views 39 / PDF DL 135 / PDF views 8
Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achievement (II)
Financial accounting and reporting
Pages: 3-11
DOI: dx.doi.org/10.37945/cbr.2021.09.01
Statistics: views 96 / PDF DL 193 / PDF views 65
The Impact of Applying AAOIFI in Islamic Banks. Case Study in Iraqi Islamic Banks (I)
Financial accounting and reporting
Pages: 45-51
DOI: dx.doi.org/10.37945/cbr.2021.09.05
Statistics: views 32 / PDF DL 143 / PDF views 6
Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achievement (I)
Financial accounting and reporting
Pages: 3-9
DOI: dx.doi.org/10.37945/cbr.2021.08.01
Statistics: views 109 / PDF DL 259 / PDF views 76
The Impact of Applying the IFRSs in Emerging Economies. Case Study on Iraqi Conventional Banks
Financial accounting and reporting
Pages: 53-64
DOI: dx.doi.org/10.37945/cbr.2021.08.07
Statistics: views 47 / PDF DL 134 / PDF views 22
LLC vs. NGO, Similarities and Differences in the Accounting Treatment of Inventories
Financial accounting and reporting
Pages: 3-13
DOI: dx.doi.org/10.37945/cbr.2021.07.01
Statistics: views 211 / PDF DL 1445 / PDF views 105
Development of Rating Models under IFRS 9
Financial accounting and reporting
Pages: 64-72
DOI: dx.doi.org/10.37945/cbr.2021.07.07
Statistics: views 58 / PDF DL 196 / PDF views 26
LLC vs. NGO, Similarities and Differences in the Accounting Treatment of Intangible and Tangible Assets
Financial accounting and reporting
Pages: 8-17
DOI: dx.doi.org/10.37945/cbr.2021.06.02
Statistics: views 216 / PDF DL 727 / PDF views 130
Development of Rating Models under IFRS 9
Financial accounting and reporting
Pages: 38-45
DOI: dx.doi.org/10.37945/cbr.2021.06.05
Statistics: views 83 / PDF DL 250 / PDF views 31
Detecting the Elements for Cosmeticizing the Financial Statements Using Analytical Models
Financial accounting and reporting
Pages: 3-14
DOI: dx.doi.org/10.37945/cbr.2021.05.01
Statistics: views 174 / PDF DL 326 / PDF views 84
Value Adjustments Established at the Balance Sheet Date, Accounting and Fiscal Treatments Applicable to Taxpayers
Financial accounting and reporting
Pages: 15-24
DOI: dx.doi.org/10.37945/cbr.2021.05.02
Statistics: views 293 / PDF DL 508 / PDF views 180
Accounting for the Loans Granted for Early Education
Financial accounting and reporting
Pages: 44-48
DOI: dx.doi.org/10.37945/cbr.2021.05.05
Statistics: views 81 / PDF DL 385 / PDF views 33
Comparative Analysis Regarding the Recognition and Evaluation of Property, Plant and Equipment – IAS 16 vs. OMPF No. 1802/2014
Financial accounting and reporting
Pages: 63-72
DOI: dx.doi.org/10.37945/cbr.2021.05.08
Statistics: views 279 / PDF DL 407 / PDF views 155
Quality and Quantity in Accountancy
Financial accounting and reporting
Pages: 3-8
DOI: dx.doi.org/10.37945/cbr.2021.04.01
Statistics: views 127 / PDF DL 440 / PDF views 70
Comparative Analysis Regarding the Recognition and Evaluation of Property, Plant and Equipment– IAS 16 vs. OMPF No. 1802/2014
Financial accounting and reporting
Pages: 9-18
DOI: dx.doi.org/10.37945/cbr.2021.04.02
Statistics: views 423 / PDF DL 1120 / PDF views 248
The Elimination of Shareholdings in Subsidiaries, Jointly Controlled Entities and Associates
Financial accounting and reporting
Pages: 19-27
DOI: dx.doi.org/10.37945/cbr.2021.04.03
Statistics: views 91 / PDF DL 212 / PDF views 45
The Accounting Treatment Regarding Grants in Agriculture from the Perspective of the National Accounting Reference System and the International One
Financial accounting and reporting
Pages: 28-38
DOI: dx.doi.org/10.37945/cbr.2021.04.04
Statistics: views 139 / PDF DL 251 / PDF views 59
Convergences and Divergences in Communication Between Managers and Professional Accountants
Financial accounting and reporting
Pages: 3-14
DOI: dx.doi.org/10.37945/cbr.2021.03.01
Statistics: views 97 / PDF DL 238 / PDF views 70
Comparative Analysis of Measurement after Recognition of Property, Plant and Equipment – IAS 16 vs. OMPF No. 1802/2014
Financial accounting and reporting
Pages: 59-72
DOI: dx.doi.org/10.37945/cbr.2021.03.07
Statistics: views 128 / PDF DL 298 / PDF views 72
The Role of Professional Accountants in Entity Management
Financial accounting and reporting
Pages: 17-24
DOI: dx.doi.org/10.37945/cbr.2021.02.02
Statistics: views 155 / PDF DL 310 / PDF views 96
Comparative Study on the Valuation of Property, Plant and Equipment after Recognition – IAS 16 vs. OMPF No. 1802/2014
Financial accounting and reporting
Pages: 25-38
DOI: dx.doi.org/10.37945/cbr.2021.02.03
Statistics: views 438 / PDF DL 1305 / PDF views 258
The Eliminations of Intra-Group Accounts, Unachieved Internal Results and Dividends
Financial accounting and reporting
Pages: 3-10
DOI: dx.doi.org/10.37945/cbr.2021.01.01
Statistics: views 241 / PDF DL 543 / PDF views 78
Study Regarding the Accounting and Taxation of Exploration for and Evaluation of Mineral Resources
Financial accounting and reporting
Pages: 11-19
DOI: dx.doi.org/10.37945/cbr.2021.01.02
Statistics: views 167 / PDF DL 874 / PDF views 55
The Adjustment of Individual Annual Financial Statements
Financial accounting and reporting
Pages: 12-18
DOI: dx.doi.org/10.37945/cbr.2020.12.02
Statistics: views 207 / PDF DL 517 / PDF views 108
The Accounting Profession in the Context of Globalisation
Financial accounting and reporting
Pages: 58-63
DOI: dx.doi.org/10.37945/cbr.2020.12.07
Statistics: views 114 / PDF DL 509 / PDF views 85
The Perception of the Economic Field Professionals Regarding the Accounting and Tax Regulations Specific to SMEs
Financial accounting and reporting
Pages: 3-14
DOI: dx.doi.org/10.37945/cbr.2020.11.01
Statistics: views 114 / PDF DL 277 / PDF views 51
The Accounting and Tax Regime Regarding the Real Estate Rentals
Financial accounting and reporting
Pages: 15-22
DOI: dx.doi.org/10.37945/cbr.2020.11.02
Statistics: views 698 / PDF DL 7330 / PDF views 195
Related Party Transactions: A Series of Relevant Considerations
Financial accounting and reporting
Pages: 36-43
DOI: dx.doi.org/10.37945/cbr.2020.11.04
Statistics: views 230 / PDF DL 2988 / PDF views 142
Accounting and Tax Regulations and Practices Specific to Small- and Medium-Sized Entities (II)
Financial accounting and reporting
Pages: 20-26
DOI: dx.doi.org/10.37945/cbr.2020.10.03
Statistics: views 198 / PDF DL 286 / PDF views 59
Teleworking and Working from Home in the Current Environment
Financial accounting and reporting
Pages: 52-60
DOI: dx.doi.org/10.37945/cbr.2020.10.07
Statistics: views 222 / PDF DL 2682 / PDF views 220
Professional and Transversal Accounting Competences (II)
Financial accounting and reporting
Pages: 3-10
DOI: dx.doi.org/10.37945/cbr.2020.09.01
Statistics: views 138 / PDF DL 325 / PDF views 30
Proposals Regarding Accounting for Cryptocurrencies in Accordance with Romanian Accounting Regulations
Financial accounting and reporting
Pages: 11-24
DOI: dx.doi.org/10.37945/cbr.2020.09.02
Statistics: views 770 / PDF DL 5864 / PDF views 343
Accounting Policy Aspects in Accordance with the Provisions of OMPF No. 1802/2014
Financial accounting and reporting
Pages: 25-32
DOI: dx.doi.org/10.37945/cbr.2020.09.03
Statistics: views 527 / PDF DL 3253 / PDF views 223
Accounting and Tax Regulations and Practices Specific to Small- and Medium-Sized Entities (I)
Financial accounting and reporting
Pages: 33-42
DOI: dx.doi.org/10.37945/cbr.2020.09.04
Statistics: views 267 / PDF DL 627 / PDF views 84
Professional and Transversal Accounting Competences (I)
Financial accounting and reporting
Pages: 3-14
DOI: dx.doi.org/10.37945/cbr.2020.08.01
Statistics: views 83 / PDF DL 526 / PDF views 50
Technical Unemployment in the Context of SARS-CoV-2 Pandemic in Romania
Financial accounting and reporting
Pages: 15-20
DOI: dx.doi.org/10.37945/cbr.2020.08.02
Statistics: views 75 / PDF DL 671 / PDF views 42
Accounting for Events and Transactions Regarding Long-Term Debt
Financial accounting and reporting
Pages: 21-29
DOI: dx.doi.org/10.37945/cbr.2020.08.03
Statistics: views 183 / PDF DL 2617 / PDF views 138
Comparative Analysis Regarding the Financial and Financing Structure of Limited Liability Companies
Financial accounting and reporting
Pages: 30-40
DOI: dx.doi.org/10.37945/cbr.2020.08.04
Statistics: views 215 / PDF DL 774 / PDF views 162
Opinions Regarding the Impact of the COVID-19 Pandemic over the Financial Reporting
Financial accounting and reporting
Pages: 11-18
DOI: dx.doi.org/10.37945/cbr.2020.07.02
Statistics: views 332 / PDF DL 1089 / PDF views 203
Accounting for Events and Transactions Regarding Equity
Financial accounting and reporting
Pages: 19-29
DOI: dx.doi.org/10.37945/cbr.2020.07.03
Statistics: views 445 / PDF DL 541 / PDF views 230
Estimating in Accounting
Financial accounting and reporting
Pages: 30-38
DOI: dx.doi.org/10.37945/cbr.2020.07.04
Statistics: views 498 / PDF DL 425 / PDF views 208
Optimizing the Payroll Costs in the Circumstances of the COVID-19 Crisis
Financial accounting and reporting
Pages: 3-12
DOI: dx.doi.org/10.37945/cbr.2020.06.01
Statistics: views 76 / PDF DL 348 / PDF views 69
Accounting and Fiscal Approaches Concerning the Motor Vehicles which Are Not Exclusively Used for the Purpose of Economic Activities
Financial accounting and reporting
Pages: 21-29
DOI: dx.doi.org/10.37945/cbr.2020.06.03
Statistics: views 146 / PDF DL 429 / PDF views 127
Financial Reporting According to National Accounting Regulations, in the Context of the Coronavirus Crisis
Financial accounting and reporting
Pages: 3-12
DOI: dx.doi.org/10.37945/cbr.2020.05.01
Statistics: views 225 / PDF DL 465 / PDF views 152
Financial Reporting for Entities Applying IFRS, in the Context of the Coronavirus Crisis
Financial accounting and reporting
Pages: 13-23
DOI: dx.doi.org/10.37945/cbr.2020.05.02
Statistics: views 136 / PDF DL 484 / PDF views 93
The Tax and Accounting Treatments Regarding the Revaluation of Buildings and Lands
Financial accounting and reporting
Pages: 24-34
DOI: dx.doi.org/10.37945/cbr.2020.05.03
Statistics: views 241 / PDF DL 537 / PDF views 261
Distributing the Financial Year Result by Destination
Financial accounting and reporting
Pages: 35-43
DOI: dx.doi.org/10.37945/cbr.2020.05.04
Statistics: views 141 / PDF DL 343 / PDF views 101
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
Financial accounting and reporting
Pages: 22-30
DOI: dx.doi.org/10.37945/cbr.2020.04.03
Statistics: views 111 / PDF DL 315 / PDF views 69
The Impact of Events Subsequent to the Financial Year End on the Financial Statements
Financial accounting and reporting
Pages: 31-37
DOI: dx.doi.org/10.37945/cbr.2020.04.04
Statistics: views 148 / PDF DL 362 / PDF views 118
Considerations Regarding the Accounting Treatment Applied to Investment Properties (II)
Financial accounting and reporting
Pages: 12-23
DOI: dx.doi.org/10.37945/cbr.2020.03.02
Statistics: views 288 / PDF DL 472 / PDF views 96
Allowances and Valuation Allowances – Essential Elements for the Presentation of the Fair View of the Financial Statements
Financial accounting and reporting
Pages: 24-34
DOI: dx.doi.org/10.37945/cbr.2020.03.03
Statistics: views 199 / PDF DL 681 / PDF views 404
Analyzed Legislation
Financial accounting and reporting
Pages: 71-72
DOI: dx.doi.org/10.37945/cbr.2020.03.08
Statistics: views 68 / PDF DL 200 / PDF views 36
Case Study on the Presentation of Financial Statements in the Communist Period and in Current Times (II)
Financial accounting and reporting
Pages: 3-9
DOI: dx.doi.org/10.37945/cbr.2020.02.01
Statistics: views 511 / PDF DL 1184 / PDF views 173
The Accounting and Tax Regime Regarding Sponsorship
Financial accounting and reporting
Pages: 19-29
DOI: dx.doi.org/10.37945/cbr.2020.02.03
Statistics: views 330 / PDF DL 957 / PDF views 103
Considerations Regarding the Accounting Treatment Applied to Investment Properties (I)
Financial accounting and reporting
Pages: 30-39
DOI: dx.doi.org/10.37945/cbr.2020.02.04
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Analyzed Legislation
Financial accounting and reporting
Pages: 67-72
DOI: dx.doi.org/10.37945/cbr.2020.02.08
Statistics: views 228 / PDF DL 844 / PDF views 31
Case Study on the Presentation of Financial Statements in the Communist Period and in Current Times (I)
Financial accounting and reporting
Pages: 3-10
Statistics: views 317 / PDF DL 400 / PDF views 96
New Accounting Regulations on Waste Management
Financial accounting and reporting
Pages: 11-21
Statistics: views 220 / PDF DL 467 / PDF views 42
Features of the Accounting Records Specific to the Cooperative System in Agricultural Cooperatives
Financial accounting and reporting
Pages: 31-41
Statistics: views 230 / PDF DL 559 / PDF views 169
Analyzed Legislation
Financial accounting and reporting
Pages: 71-72
Statistics: views 157 / PDF DL 306 / PDF views 35
