Financial accounting and reporting / CECCAR Business Review

Dhiaa Al Deen Alazzawi, Ileana Nișulescu-Ashrafzadeh

Pages: 3-9

Number 8, August 2021

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

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Abstract | PDF (307.84 KB)

The Impact of Applying the IFRSs in Emerging Economies. Case Study on Iraqi Conventional Banks

Pages: 53-64

Number 8, August 2021

DOI: dx.doi.org/10.37945/cbr.2021.08.07

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Abstract | PDF (335.28 KB)

LLC vs. NGO, Similarities and Differences in the Accounting Treatment of Inventories

Pages: 3-13

Number 7, July 2021

DOI: dx.doi.org/10.37945/cbr.2021.07.01

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Abstract | PDF (309.05 KB)

Development of Rating Models under IFRS 9

Ioan-Codruț Țurlea

Pages: 64-72

Number 7, July 2021

DOI: dx.doi.org/10.37945/cbr.2021.07.07

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Abstract | PDF (338.79 KB)

LLC vs. NGO, Similarities and Differences in the Accounting Treatment of Intangible and Tangible Assets

Pages: 8-17

Number 6, June 2021

DOI: dx.doi.org/10.37945/cbr.2021.06.02

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Abstract | PDF (298.04 KB)

Development of Rating Models under IFRS 9

Ioan-Codruț Țurlea

Valentin Burcă, Oana Bogdan

Pages: 38-45

Number 6, June 2021

DOI: dx.doi.org/10.37945/cbr.2021.06.05

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Abstract | PDF (347.30 KB)

Detecting the Elements for Cosmeticizing the Financial Statements Using Analytical Models

Pages: 3-14

DOI: dx.doi.org/10.37945/cbr.2021.05.01

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Abstract | PDF (414.35 KB)

Value Adjustments Established at the Balance Sheet Date, Accounting and Fiscal Treatments Applicable to Taxpayers

Pages: 15-24

Mirela Pavone, Allex Zara, Adriana Popa

DOI: dx.doi.org/10.37945/cbr.2021.05.02

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Abstract | PDF (278.84 KB)

Accounting for the Loans Granted for Early Education

Pages: 44-48

DOI: dx.doi.org/10.37945/cbr.2021.05.05

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Abstract | PDF (248.22 KB)

Comparative Analysis Regarding the Recognition and Evaluation of Property, Plant and Equipment – IAS 16 vs. OMPF No. 1802/2014

Pages: 63-72

DOI: dx.doi.org/10.37945/cbr.2021.05.08

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Abstract | PDF (389.52 KB)

Quality and Quantity in Accountancy

Horia Cristea

Pages: 3-8

DOI: dx.doi.org/10.37945/cbr.2021.04.01

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Abstract | PDF (261.17 KB)

Comparative Analysis Regarding the Recognition and Evaluation of Property, Plant and Equipment– IAS 16 vs. OMPF No. 1802/2014

Pages: 9-18

DOI: dx.doi.org/10.37945/cbr.2021.04.02

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Abstract | PDF (397.67 KB)

The Elimination of Shareholdings in Subsidiaries, Jointly Controlled Entities and Associates

Pages: 19-27

Maria Petronela Aron, Monica Laura Zlati

DOI: dx.doi.org/10.37945/cbr.2021.04.03

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Abstract | PDF (338.74 KB)

The Accounting Treatment Regarding Grants in Agriculture from the Perspective of the National Accounting Reference System and the International One

Pages: 28-38

DOI: dx.doi.org/10.37945/cbr.2021.04.04

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Abstract | PDF (338.07 KB)

Convergences and Divergences in Communication Between Managers and Professional Accountants

Pages: 3-14

Number 3, March 2021

DOI: dx.doi.org/10.37945/cbr.2021.03.01

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Abstract | PDF (453.78 KB)

Comparative Analysis of Measurement after Recognition of Property, Plant and Equipment – IAS 16 vs. OMPF No. 1802/2014

Anamaria Ghiura, Marta Grancea

Pages: 59-72

Number 3, March 2021

DOI: dx.doi.org/10.37945/cbr.2021.03.07

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Abstract | PDF (581.45 KB)

The Role of Professional Accountants in Entity Management

Pages: 17-24

Number 2, February 2021

DOI: dx.doi.org/10.37945/cbr.2021.02.02

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Abstract | PDF (281.85 KB)

Comparative Study on the Valuation of Property, Plant and Equipment after Recognition – IAS 16 vs. OMPF No. 1802/2014

Pages: 25-38

Number 2, February 2021

DOI: dx.doi.org/10.37945/cbr.2021.02.03

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Abstract | PDF (589.53 KB)

The Eliminations of Intra-Group Accounts, Unachieved Internal Results and Dividends

Pages: 3-10

Number 1, January 2021

DOI: dx.doi.org/10.37945/cbr.2021.01.01

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Abstract | PDF (253.14 KB)

Study Regarding the Accounting and Taxation of Exploration for and Evaluation of Mineral Resources

Cristina Nicolaescu

Pages: 11-19

Number 1, January 2021

DOI: dx.doi.org/10.37945/cbr.2021.01.02

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Abstract | PDF (235.42 KB)

The Adjustment of Individual Annual Financial Statements

Dorel Mateș, Roxana Mirella Irimuș

Pages: 12-18

Number 12, December 2020

DOI: dx.doi.org/10.37945/cbr.2020.12.02

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Abstract | PDF (8.83 MB)

The Accounting Profession in the Context of Globalisation

Bogdan-Alexandru Smercinschi

Pages: 58-63

Number 12, December 2020

DOI: dx.doi.org/10.37945/cbr.2020.12.07

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Abstract | PDF (8.85 MB)

The Perception of the Economic Field Professionals Regarding the Accounting and Tax Regulations Specific to SMEs

Pages: 3-14

Number 11, November 2020

DOI: dx.doi.org/10.37945/cbr.2020.11.01

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Abstract | PDF (8.75 MB)

The Accounting and Tax Regime Regarding the Real Estate Rentals

Lucian Cernușca

Mirela Păunescu, Adriana Florina Popa, Radu Ciobanu

Pages: 15-22

Number 11, November 2020

DOI: dx.doi.org/10.37945/cbr.2020.11.02

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Abstract | PDF (8.69 MB)

Related Party Transactions: A Series of Relevant Considerations

Bogdan-Alexandru Smercinschi

Pages: 36-43

Number 11, November 2020

DOI: dx.doi.org/10.37945/cbr.2020.11.04

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Abstract | PDF (8.91 MB)

Accounting and Tax Regulations and Practices Specific to Small- and Medium-Sized Entities (II)

Pages: 20-26

Number 10, October 2020

DOI: dx.doi.org/10.37945/cbr.2020.10.03

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Abstract | PDF (8.56 MB)

Teleworking and Working from Home in the Current Environment

Lucian Cernușca, Luiela Magdalena Csorba

Pages: 52-60

Number 10, October 2020

DOI: dx.doi.org/10.37945/cbr.2020.10.07

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Abstract | PDF (8.58 MB)

Professional and Transversal Accounting Competences (II)

Pages: 3-10

Mirela Păunescu, Adriana Florina Popa, Radu Ciobanu

DOI: dx.doi.org/10.37945/cbr.2020.09.01

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Abstract | PDF (8.47 MB)

Proposals Regarding Accounting for Cryptocurrencies in Accordance with Romanian Accounting Regulations

Pages: 11-24

DOI: dx.doi.org/10.37945/cbr.2020.09.02

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Abstract | PDF (8.53 MB)

Accounting Policy Aspects in Accordance with the Provisions of OMPF No. 1802/2014

Pages: 25-32

Bogdan-Alexandru Smercinschi

DOI: dx.doi.org/10.37945/cbr.2020.09.03

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Abstract | PDF (8.51 MB)

Accounting and Tax Regulations and Practices Specific to Small- and Medium-Sized Entities (I)

Pages: 33-42

Lucian Cernușca, Luiela Magdalena Csorba

DOI: dx.doi.org/10.37945/cbr.2020.09.04

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Abstract | PDF (8.46 MB)

Professional and Transversal Accounting Competences (I)

Pages: 3-14

Liliana Maria Druiu, Daniel Drăguț

DOI: dx.doi.org/10.37945/cbr.2020.08.01

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Abstract | PDF (8.39 MB)

Technical Unemployment in the Context of SARS-CoV-2 Pandemic in Romania

Pages: 15-20

DOI: dx.doi.org/10.37945/cbr.2020.08.02

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Abstract | PDF (8.29 MB)

Accounting for Events and Transactions Regarding Long-Term Debt

Pages: 21-29

Bogdan Cosmin Gomoi, Natalia Ioana Pantelimon

DOI: dx.doi.org/10.37945/cbr.2020.08.03

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Abstract | PDF (8.38 MB)

Comparative Analysis Regarding the Financial and Financing Structure of Limited Liability Companies

Pages: 30-40

Ovidiu-Constantin Bunget, Alin-Constantin Dumitrescu, Cristian Lungu, Andrei-Marius Olariu

DOI: dx.doi.org/10.37945/cbr.2020.08.04

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Abstract | PDF (8.39 MB)

Opinions Regarding the Impact of the COVID-19 Pandemic over the Financial Reporting

Pages: 11-18

Number 7, July 2020

DOI: dx.doi.org/10.37945/cbr.2020.07.02

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Abstract | PDF (8.43 MB)

Accounting for Events and Transactions Regarding Equity

Pages: 19-29

Number 7, July 2020

DOI: dx.doi.org/10.37945/cbr.2020.07.03

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Abstract | PDF (8.44 MB)

Estimating in Accounting

Pages: 30-38

Number 7, July 2020

DOI: dx.doi.org/10.37945/cbr.2020.07.04

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Abstract | PDF (8.53 MB)

Optimizing the Payroll Costs in the Circumstances of the COVID-19 Crisis

Mirela Păunescu

Pages: 3-12

Number 6, June 2020

DOI: dx.doi.org/10.37945/cbr.2020.06.01

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Abstract | PDF (8.38 MB)

Accounting and Fiscal Approaches Concerning the Motor Vehicles which Are Not Exclusively Used for the Purpose of Economic Activities

Corina-Graziella Bâtcă-Dumitru, Alina-Mihaela Irimescu

Pages: 21-29

Number 6, June 2020

DOI: dx.doi.org/10.37945/cbr.2020.06.03

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Abstract | PDF (8.29 MB)

Financial Reporting According to National Accounting Regulations, in the Context of the Coronavirus Crisis

Pages: 3-12

Mirela Nichita, Mirela Păunescu, Daniela Artemisa Calu

DOI: dx.doi.org/10.37945/cbr.2020.05.01

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Abstract | PDF (8.28 MB)

Financial Reporting for Entities Applying IFRS, in the Context of the Coronavirus Crisis

Pages: 13-23

DOI: dx.doi.org/10.37945/cbr.2020.05.02

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Abstract | PDF (8.27 MB)

The Tax and Accounting Treatments Regarding the Revaluation of Buildings and Lands

Pages: 24-34

DOI: dx.doi.org/10.37945/cbr.2020.05.03

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Abstract | PDF (8.36 MB)

Distributing the Financial Year Result by Destination

Pages: 35-43

DOI: dx.doi.org/10.37945/cbr.2020.05.04

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Abstract | PDF (8.20 MB)

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

Margareta Lespezanu

Pages: 22-30

Number 4, April 2020

DOI: dx.doi.org/10.37945/cbr.2020.04.03

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Abstract | PDF (8.13 MB)

The Impact of Events Subsequent to the Financial Year End on the Financial Statements

Lucian-Dorel Ilincuță

Pages: 31-37

Number 4, April 2020

DOI: dx.doi.org/10.37945/cbr.2020.04.04

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Abstract | PDF (8.17 MB)

Considerations Regarding the Accounting Treatment Applied to Investment Properties (II)

Pages: 12-23

Number 3, March 2020

DOI: dx.doi.org/10.37945/cbr.2020.03.02

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Abstract | PDF (8.02 MB)

Allowances and Valuation Allowances – Essential Elements for the Presentation of the Fair View of the Financial Statements

Pages: 24-34

Number 3, March 2020

DOI: dx.doi.org/10.37945/cbr.2020.03.03

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Abstract | PDF (8.14 MB)

Analyzed Legislation

Pages: 71-72

Number 3, March 2020

DOI: dx.doi.org/10.37945/cbr.2020.03.08

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Abstract | PDF (7.99 MB)

Case Study on the Presentation of Financial Statements in the Communist Period and in Current Times (II)

Sonia Elena Popescu

Pages: 3-9

DOI: dx.doi.org/10.37945/cbr.2020.02.01

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Abstract | PDF (8.06 MB)

The Accounting and Tax Regime Regarding Sponsorship

Lucian Cernușca

Pages: 19-29

Lucian-Dorel Ilincuță

DOI: dx.doi.org/10.37945/cbr.2020.02.03

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Abstract | PDF (8.03 MB)

Considerations Regarding the Accounting Treatment Applied to Investment Properties (I)

Pages: 30-39

DOI: dx.doi.org/10.37945/cbr.2020.02.04

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Abstract | PDF (8.16 MB)

Analyzed Legislation

Pages: 67-72

DOI: dx.doi.org/10.37945/cbr.2020.02.08

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Abstract | PDF (8.03 MB)

Case Study on the Presentation of Financial Statements in the Communist Period and in Current Times (I)

Sonia Elena Popescu

Lucian Cernușca, Luiela Magdalena Csorba

Pages: 3-10

Number 1, January 2020

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Abstract | PDF (7.96 MB)

New Accounting Regulations on Waste Management

Pages: 11-21

Number 1, January 2020

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Abstract | PDF (7.90 MB)

Features of the Accounting Records Specific to the Cooperative System in Agricultural Cooperatives

Maria Mornea