Financial accounting and reporting

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

Pages: 3-13

Published online: 27 Mar 2023

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

Statistics: views 95 / PDF DL 140 / PDF views 38

Abstract | PDF (247.34 KB)

Financial accounting and reporting

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

Pages: 14-20

Published online: 27 Mar 2023

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

Statistics: views 89 / PDF DL 108 / PDF views 22

Abstract | PDF (193.13 KB)

Financial accounting and reporting

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

Pages: 21-28

Published online: 27 Mar 2023

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

Statistics: views 103 / PDF DL 89 / PDF views 52

Abstract | PDF (200.75 KB)

Financial and performance management

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

Pages: 29-40

Published online: 27 Mar 2023

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

Statistics: views 71 / PDF DL 108 / PDF views 42

Abstract | PDF (241.50 KB)

Business valuation

Assessment Approaches: The Cost Approach

Assessment Approaches: The Cost Approach

Elena Valentina Țilică, Radu Ciobanu

Pages: 41-49

Published online: 27 Mar 2023

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

Statistics: views 136 / PDF DL 168 / PDF views 81

Abstract | PDF (303.64 KB)

Taxation

Single Statement Corresponding to 2023

Single Statement Corresponding to 2023

Lucian Cernușca

Pages: 50-61

Published online: 27 Mar 2023

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

Statistics: views 135 / PDF DL 143 / PDF views 46

Abstract | PDF (415.54 KB)

Financial and performance management

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

Pages: 62-72

Published online: 27 Mar 2023

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

Statistics: views 41 / PDF DL 87 / PDF views 31

Abstract | PDF (276.10 KB)


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