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 26 / PDF DL 28 / PDF views 12
Financial accounting and reporting
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 30 / PDF DL 32 / PDF views 17
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 59 / PDF DL 91 / PDF views 32
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 38 / PDF DL 35 / PDF views 20
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
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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 25 / PDF DL 26 / PDF views 14
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
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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 33 / PDF DL 23 / PDF views 14
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 47 / PDF DL 44 / PDF views 13
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 53 / PDF DL 60 / PDF views 11
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 42 / PDF DL 47 / PDF views 20
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 54 / PDF DL 62 / PDF views 9
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 88 / PDF DL 76 / PDF views 39
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 85 / PDF DL 109 / PDF views 52
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 67 / PDF DL 59 / PDF views 30
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 87 / PDF DL 91 / PDF views 60
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 63 / PDF DL 65 / PDF views 25
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 93 / PDF DL 154 / PDF views 65
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 67 / PDF DL 309 / PDF views 46
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 85 / PDF DL 81 / PDF views 59
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 145 / PDF DL 176 / PDF views 79
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 34 / PDF DL 106 / PDF views 40
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 157 / PDF DL 132 / PDF views 80
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 53 / PDF DL 78 / PDF views 33
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 79 / PDF DL 105 / PDF views 48
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 230 / PDF DL 439 / PDF views 88
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 120 / PDF DL 360 / PDF views 55
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 112 / PDF DL 2101 / PDF views 49
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 75 / PDF DL 139 / PDF views 44
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 56 / PDF DL 74 / PDF views 40
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 63 / PDF DL 140 / PDF views 39
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 27 / PDF DL 63 / PDF views 5
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 73 / PDF DL 118 / PDF views 31
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 21 / PDF DL 73 / PDF views 4
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 85 / PDF DL 173 / PDF views 44
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 38 / PDF DL 65 / PDF views 15
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 134 / PDF DL 1315 / PDF views 67
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 46 / PDF DL 109 / PDF views 15
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 115 / PDF DL 588 / PDF views 54
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 59 / PDF DL 147 / PDF views 18
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 132 / PDF DL 220 / PDF views 68
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 164 / PDF DL 367 / PDF views 92
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 58 / PDF DL 296 / PDF views 14
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 161 / PDF DL 217 / PDF views 56
Quality and Quantity in Accountancy
Financial accounting and reporting
Pages: 3-8
DOI: dx.doi.org/10.37945/cbr.2021.04.01
Statistics: views 98 / PDF DL 355 / PDF views 48
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 208 / PDF DL 896 / PDF views 84
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 58 / PDF DL 124 / PDF views 24
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 98 / PDF DL 137 / PDF views 36
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 79 / PDF DL 148 / PDF views 53
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 82 / PDF DL 177 / PDF views 31
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 109 / PDF DL 226 / PDF views 61
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 250 / PDF DL 1141 / PDF views 141
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 152 / PDF DL 444 / PDF views 53
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 109 / PDF DL 790 / PDF views 36
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 139 / PDF DL 360 / PDF views 71
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 102 / PDF DL 387 / PDF views 68
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 87 / PDF DL 130 / PDF views 39
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 277 / PDF DL 7064 / PDF views 85
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 159 / PDF DL 2703 / PDF views 72
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 138 / PDF DL 180 / PDF views 41
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 161 / PDF DL 2549 / PDF views 200
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 89 / PDF DL 167 / PDF views 24
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 486 / PDF DL 5436 / PDF views 197
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 436 / PDF DL 3002 / PDF views 160
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 207 / PDF DL 498 / PDF views 63
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 79 / PDF DL 372 / PDF views 46
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 66 / PDF DL 568 / PDF views 36
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 128 / PDF DL 2415 / PDF views 83
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 147 / PDF DL 582 / PDF views 122
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 265 / PDF DL 895 / PDF views 177
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 272 / PDF DL 301 / PDF views 123
Estimating in Accounting
Financial accounting and reporting
Pages: 30-38
DOI: dx.doi.org/10.37945/cbr.2020.07.04
Statistics: views 327 / PDF DL 243 / PDF views 138
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 62 / PDF DL 227 / PDF views 65
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 112 / PDF DL 260 / PDF views 95
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 186 / PDF DL 341 / PDF views 125
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 106 / PDF DL 377 / PDF views 70
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 179 / PDF DL 335 / PDF views 131
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 115 / PDF DL 213 / PDF views 72
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 85 / PDF DL 201 / PDF views 56
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 122 / PDF DL 189 / PDF views 86
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 190 / PDF DL 286 / PDF views 52
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 159 / PDF DL 446 / PDF views 248
Analyzed Legislation
Financial accounting and reporting
Pages: 71-72
DOI: dx.doi.org/10.37945/cbr.2020.03.08
Statistics: views 61 / PDF DL 95 / PDF views 24
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 472 / PDF DL 1062 / PDF views 126
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 303 / PDF DL 844 / PDF views 89
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
Statistics: views 464 / PDF DL 1020 / PDF views 86
Analyzed Legislation
Financial accounting and reporting
Pages: 67-72
DOI: dx.doi.org/10.37945/cbr.2020.02.08
Statistics: views 220 / PDF DL 730 / PDF views 21
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 283 / PDF DL 308 / PDF views 69
New Accounting Regulations on Waste Management
Financial accounting and reporting
Pages: 11-21
Statistics: views 208 / PDF DL 348 / PDF views 38
Features of the Accounting Records Specific to the Cooperative System in Agricultural Cooperatives
Financial accounting and reporting
Pages: 31-41
Statistics: views 176 / PDF DL 370 / PDF views 127
Analyzed Legislation
Financial accounting and reporting
Pages: 71-72
Statistics: views 148 / PDF DL 204 / PDF views 22
