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Claudia Cătălina Ciocan / CECCAR Business Review

Claudia Cătălina CIOCAN, PhD - "Alexandru Ioan Cuza" University of Iași

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

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: 48-59

Number 10, October 2022

DOI: dx.doi.org/10.37945/cbr.2022.10.07

Statistics: views 102 / PDF DL 394 / PDF views 123

Abstract | PDF (245.92 KB)

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

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 132 / PDF DL 317 / PDF views 87

Abstract | PDF (248.64 KB)

Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achievement

Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achievement

Claudia Cătălina Ciocan

Financial accounting and reporting

Pages: 49-61

Number 11, November 2021

DOI: dx.doi.org/10.37945/cbr.2021.11.07

Statistics: views 107 / PDF DL 375 / PDF views 84

Abstract | PDF (270.48 KB)

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)

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)

Claudia Cătălina Ciocan

Financial accounting and reporting

Pages: 3-11

Number 9, September 2021

DOI: dx.doi.org/10.37945/cbr.2021.09.01

Statistics: views 102 / PDF DL 295 / PDF views 67

Abstract | PDF (386.14 KB)

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)

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)

Claudia Cătălina Ciocan

Financial accounting and reporting

Pages: 3-9

Number 8, August 2021

DOI: dx.doi.org/10.37945/cbr.2021.08.01

Statistics: views 116 / PDF DL 365 / PDF views 81

Abstract | PDF (307.84 KB)