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

Financial accounting and reporting

Pages: 22-30

Number 4, April 2020

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

Statistics: views 9 / PDF DL 6 / PDF views 4

Abstract | PDF (8.13 MB)

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

Elena Stănciulescu

Financial accounting and reporting

Pages: 31-37

Number 4, April 2020

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

Statistics: views 7 / PDF DL 10 / PDF views 6

Abstract | PDF (8.17 MB)

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

Lucian-Dorel Ilincuță

Financial accounting and reporting

Pages: 12-23

Number 3, March 2020

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

Statistics: views 66 / PDF DL 56 / PDF views 16

Abstract | PDF (8.02 MB)

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

Elena Stănciulescu

Financial accounting and reporting

Pages: 24-34

Number 3, March 2020

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

Statistics: views 33 / PDF DL 92 / PDF views 53

Abstract | PDF (8.14 MB)

Analyzed Legislation

Financial accounting and reporting

Pages: 71-72

Number 3, March 2020

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

Statistics: views 23 / PDF DL 18 / PDF views 10

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

Financial accounting and reporting

Pages: 3-9

Number 2, February 2020

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

Statistics: views 242 / PDF DL 839 / PDF views 37

Abstract | PDF (8.06 MB)

The Accounting and Tax Regime Regarding Sponsorship

Lucian Cernușca

Financial accounting and reporting

Pages: 19-29

Number 2, February 2020

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

Statistics: views 188 / PDF DL 567 / PDF views 24

Abstract | PDF (8.03 MB)

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

Lucian-Dorel Ilincuță

Financial accounting and reporting

Pages: 30-39

Number 2, February 2020

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

Statistics: views 239 / PDF DL 766 / PDF views 17

Abstract | PDF (8.16 MB)

Analyzed Legislation

Financial accounting and reporting

Pages: 67-72

Number 2, February 2020

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

Statistics: views 135 / PDF DL 629 / PDF views 5

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

Financial accounting and reporting

Pages: 3-10

Number 1, January 2020

Statistics: views 215 / PDF DL 198 / PDF views 39

Abstract | PDF (7.96 MB)

New Accounting Regulations on Waste Management

Lucian Cernușca, Luiela Magdalena Csorba

Financial accounting and reporting

Pages: 11-21

Number 1, January 2020

Statistics: views 157 / PDF DL 211 / PDF views 17

Abstract | PDF (7.90 MB)

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

Maria Mornea

Financial accounting and reporting

Pages: 31-41

Number 1, January 2020

Statistics: views 110 / PDF DL 145 / PDF views 11

Abstract | PDF (7.97 MB)