Implications of Currency Conversion on Financial Reporting of Digital Finance Companies in a Developing Country
Financial accounting and reporting
Pages: 35-56
DOI: dx.doi.org/10.37945/cbr.2026.01.04
Statistics: views 15 / PDF DL 13 / PDF views 1
Financial accounting and reporting
Assessing the Impact of Mobile Banking on Corporate Financial Reporting and Compliance
Financial accounting and reporting
Pages: 63-80
DOI: dx.doi.org/10.37945/cbr.2025.12.07
Statistics: views 16 / PDF DL 27 / PDF views 7
Red Flags in Accounting: The Role of Warning Signals in Forensic Investigation
Financial accounting and reporting
Pages: 10-22
DOI: dx.doi.org/10.37945/cbr.2025.10.02
Statistics: views 40 / PDF DL 80 / PDF views 18
Particularities Regarding Current Accounting and Financial Analysis in an Entity from the Forestry Sector
Financial accounting and reporting
Pages: 47-56
DOI: dx.doi.org/10.37945/cbr.2025.08.04
Statistics: views 62 / PDF DL 133 / PDF views 43
Accounting Analysis of Eligible Expenditure in Non-Refundable Funded Projects: Case Study Aquatim SA and the Sustainable Development Program 2021–2027
Financial accounting and reporting
Pages: 19-35
DOI: dx.doi.org/10.37945/cbr.2025.07.03
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Particularities Regarding Provision Accounting
Financial accounting and reporting
Pages: 11-19
DOI: dx.doi.org/10.37945/cbr.2025.06.02
Statistics: views 75 / PDF DL 227 / PDF views 49
Digital Public Accounting Needs Professional Representation: Arguments for a Dedicated Structure Within CECCAR
Financial accounting and reporting
Pages: 2-6
DOI: dx.doi.org/10.37945/cbr.2025.05.01
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Issues Regarding Financial Assets
Financial accounting and reporting
Pages: 7-14
DOI: dx.doi.org/10.37945/cbr.2025.05.02
Statistics: views 64 / PDF DL 310 / PDF views 70
Unveiling Transparency: The Transformative Role of Whistleblowing in Shaping Financial Reporting and Disclosure Practices
Financial accounting and reporting
Pages: 59-72
DOI: dx.doi.org/10.37945/cbr.2025.05.07
Statistics: views 16 / PDF DL 149 / PDF views 5
Particularities Regarding Real Estate Investments
Financial accounting and reporting
Pages: 14-22
DOI: dx.doi.org/10.37945/cbr.2025.04.02
Statistics: views 44 / PDF DL 184 / PDF views 22
Various Aspects Regarding the Accounting of Leases to the User Lessee According to IFRS 16 Leases
Financial accounting and reporting
Pages: 28-40
DOI: dx.doi.org/10.37945/cbr.2025.03.03
Statistics: views 78 / PDF DL 246 / PDF views 59
Accounting and Fiscal Treatment of Deductions and Perishables. Measures for Reducing Food Waste
Financial accounting and reporting
Pages: 50-59
DOI: dx.doi.org/10.37945/cbr.2025.03.05
Statistics: views 89 / PDF DL 221 / PDF views 55
Practical Issues Related to Accounting for Employee Benefits in the Form of Shares or Stock Options
Financial accounting and reporting
Pages: 9-19
DOI: dx.doi.org/10.37945/cbr.2024.12.02
Statistics: views 77 / PDF DL 315 / PDF views 50
Keeping and Archiving Financial Statements, Accounting Records, and Finance and Accounting Documents
Financial accounting and reporting
Pages: 20-27
DOI: dx.doi.org/10.37945/cbr.2024.12.03
Statistics: views 110 / PDF DL 318 / PDF views 93
Navigating Hyperinflation: The Role of Accounting Information in Enhancing Value Relevance in Emerging Economies
Financial accounting and reporting
Pages: 59-72
DOI: dx.doi.org/10.37945/cbr.2024.12.07
Statistics: views 73 / PDF DL 173 / PDF views 12
Assessing the Influence of Green Accounting Practices on Mining Companies’ Financial Outcomes
Financial accounting and reporting
Pages: 50-63
DOI: dx.doi.org/10.37945/cbr.2024.10.06
Statistics: views 28 / PDF DL 318 / PDF views 13
Theoretical and Practical Aspects Regarding the Accounting Treatment of Brands/Marks as Intangible Assets
Financial accounting and reporting
Pages: 2-10
DOI: dx.doi.org/10.37945/cbr.2024.09.01
Statistics: views 98 / PDF DL 250 / PDF views 54
E-Commerce Activities Carried Out by Natural Persons. Accounting and Tax Treatment
Financial accounting and reporting
Pages: 15-26
DOI: dx.doi.org/10.37945/cbr.2024.04.02
Statistics: views 179 / PDF DL 289 / PDF views 70
Forensic Accounting: The Emergence and Evolution of a Profession
Financial accounting and reporting
Pages: 16-24
DOI: dx.doi.org/10.37945/cbr.2024.03.02
Statistics: views 109 / PDF DL 296 / PDF views 83
RO e-Transport National System
Financial accounting and reporting
Pages: 35-41
DOI: dx.doi.org/10.37945/cbr.2024.03.04
Statistics: views 101 / PDF DL 252 / PDF views 32
Forensic Accounting, a Viable Solution for Economic Security
Financial accounting and reporting
Pages: 23-28
DOI: dx.doi.org/10.37945/cbr.2024.02.03
Statistics: views 136 / PDF DL 304 / PDF views 69
Theoretical and Practical Considerations Regarding the Accounting and Tax Treatment of Factoring Operations in Romania
Financial accounting and reporting
Pages: 11-16
DOI: dx.doi.org/10.37945/cbr.2024.01.02
Statistics: views 151 / PDF DL 285 / PDF views 61
Exploitation of the Effect of Services Diversification in the Process of Maintaining the Attractivity and Resilience of the Accounting Profession
Financial accounting and reporting
Pages: 2-5
DOI: dx.doi.org/10.37945/cbr.2023.12.01
Statistics: views 134 / PDF DL 213 / PDF views 61
Accounting Practices Related to the Banking Industry. Network Settlements
Financial accounting and reporting
Pages: 16-25
DOI: dx.doi.org/10.37945/cbr.2023.12.03
Statistics: views 62 / PDF DL 198 / PDF views 34
Accounting and Tax Treatment of Adjustments for Depreciations or Losses of Value
Financial accounting and reporting
Pages: 26-35
DOI: dx.doi.org/10.37945/cbr.2023.12.04
Statistics: views 380 / PDF DL 440 / PDF views 216
Revaluation of Tangible Fixed Assets in the Public Sector. Accounting Concepts and Practices
Financial accounting and reporting
Pages: 8-18
DOI: dx.doi.org/10.37945/cbr.2023.11.02
Statistics: views 186 / PDF DL 319 / PDF views 82
The Specific Features of Settlement of Agricultural Works and Services Provided by the Agricultural Cooperative to Its Members
Financial accounting and reporting
Pages: 2-7
DOI: dx.doi.org/10.37945/cbr.2023.09.01
Statistics: views 95 / PDF DL 274 / PDF views 36
Food Trade Deficits in West Africa: Is There Any Reason for Anxiety?
Financial accounting and reporting
Pages: 64-72
DOI: dx.doi.org/10.37945/cbr.2023.09.07
Statistics: views 28 / PDF DL 207 / PDF views 12
Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (V)
Financial accounting and reporting
Pages: 1-5
DOI: dx.doi.org/10.37945/cbr.2023.08.01
Statistics: views 136 / PDF DL 292 / PDF views 59
Factors Affecting Micro, Small and Medium Enterprises in the Use of Accounting Information on Culinary Business in the North Purwokerto
Financial accounting and reporting
Pages: 32-47
DOI: dx.doi.org/10.37945/cbr.2023.08.05
Statistics: views 37 / PDF DL 184 / PDF views 14
Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (IV)
Financial accounting and reporting
Pages: 18-22
DOI: dx.doi.org/10.37945/cbr.2023.07.02
Statistics: views 75 / PDF DL 272 / PDF views 25
Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (III)
Financial accounting and reporting
Pages: 12-18
DOI: dx.doi.org/10.37945/cbr.2023.06.02
Statistics: views 68 / PDF DL 232 / PDF views 29
Accounting and Tax Issues Regarding the Subsidies
Financial accounting and reporting
Pages: 15-25
DOI: dx.doi.org/10.37945/cbr.2023.05.02
Statistics: views 188 / PDF DL 395 / PDF views 101
Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (II)
Financial accounting and reporting
Pages: 26-34
DOI: dx.doi.org/10.37945/cbr.2023.05.03
Statistics: views 76 / PDF DL 234 / PDF views 23
Effects of IPSAS Adoption in Public Institutions in Romania on the Quality of Financial Reporting
Financial accounting and reporting
Pages: 17-27
DOI: dx.doi.org/10.37945/cbr.2023.04.03
Statistics: views 64 / PDF DL 223 / PDF views 52
Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (I)
Financial accounting and reporting
Pages: 28-38
DOI: dx.doi.org/10.37945/cbr.2023.04.04
Statistics: views 82 / PDF DL 254 / PDF views 38
Co-operation – Challenges for the Accounting Profession
Financial accounting and reporting
Pages: 3-12
DOI: dx.doi.org/10.37945/cbr.2023.03.01
Statistics: views 113 / PDF DL 273 / PDF views 67
Effects of IPSAS Adoption in Public Institutions in Romania on the Quality of Financial Reporting
Financial accounting and reporting
Pages: 62-72
DOI: dx.doi.org/10.37945/cbr.2023.03.07
Statistics: views 48 / PDF DL 209 / PDF views 23
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
Financial accounting and reporting
Pages: 3-13
DOI: dx.doi.org/10.37945/cbr.2023.02.01
Statistics: views 121 / PDF DL 281 / PDF views 49
The Specific Accounting of the Group of Manufacturers Functional in the Agricultural Cooperative
Financial accounting and reporting
Pages: 14-20
DOI: dx.doi.org/10.37945/cbr.2023.02.02
Statistics: views 109 / PDF DL 255 / PDF views 25
The Accounting and Fiscal Treatment of Mining Royalties in the Case of Entities that Carry Out Exploitation Activities of Geothermal Waters
Financial accounting and reporting
Pages: 21-28
DOI: dx.doi.org/10.37945/cbr.2023.02.03
Statistics: views 138 / PDF DL 248 / PDF views 65
Post-Pandemic Effects on the Business Environment and the Accounting Profession
Financial accounting and reporting
Pages: 2-9
DOI: dx.doi.org/10.37945/cbr.2023.01.01
Statistics: views 98 / PDF DL 261 / PDF views 68
The Accounting and Fiscal Regime of Dividends in 2023
Financial accounting and reporting
Pages: 30-41
DOI: dx.doi.org/10.37945/cbr.2023.01.04
Statistics: views 492 / PDF DL 490 / PDF views 208
Normative and Accounting Issues on Public Procurement of Services
Financial accounting and reporting
Pages: 13-22
DOI: dx.doi.org/10.37945/cbr.2022.12.02
Statistics: views 102 / PDF DL 245 / PDF views 49
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 299 / PDF DL 447 / PDF views 133
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 111 / PDF DL 460 / PDF views 134
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 140 / PDF DL 376 / PDF views 91
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 107 / PDF DL 293 / PDF views 63
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
Statistics: views 130 / PDF DL 259 / PDF views 56
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 55 / PDF DL 232 / PDF views 28
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
Statistics: views 117 / PDF DL 264 / PDF views 43
IAS 41 Agriculture
Financial accounting and reporting
Pages: 11-22
DOI: dx.doi.org/10.37945/cbr.2022.08.02
Statistics: views 216 / PDF DL 415 / PDF views 134
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 75 / PDF DL 242 / PDF views 29
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 112 / PDF DL 247 / PDF views 39
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 115 / PDF DL 268 / PDF views 38
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 67 / PDF DL 239 / PDF views 34
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 103 / PDF DL 280 / PDF views 34
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 139 / PDF DL 301 / PDF views 73
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 257 / PDF DL 392 / PDF views 115
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 147 / PDF DL 304 / PDF views 79
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 153 / PDF DL 305 / PDF views 89
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 126 / PDF DL 269 / PDF views 55
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 186 / PDF DL 532 / PDF views 205
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 132 / PDF DL 538 / PDF views 99
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 156 / PDF DL 304 / PDF views 87
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 313 / PDF DL 446 / PDF views 171
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 69 / PDF DL 253 / PDF views 72
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 276 / PDF DL 405 / PDF views 155
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 90 / PDF DL 337 / PDF views 77
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 120 / PDF DL 328 / PDF views 69
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 330 / PDF DL 728 / PDF views 161
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 174 / PDF DL 613 / PDF views 92
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 211 / PDF DL 2429 / PDF views 116
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 115 / PDF DL 436 / PDF views 90
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 103 / PDF DL 342 / PDF views 84
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 127 / PDF DL 422 / PDF views 65
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 61 / PDF DL 293 / PDF views 10
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 105 / PDF DL 340 / PDF views 70
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 47 / PDF DL 302 / PDF views 9
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 119 / PDF DL 415 / PDF views 84
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 60 / PDF DL 281 / PDF views 25
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 258 / PDF DL 1588 / PDF views 120
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 73 / PDF DL 359 / PDF views 31
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 253 / PDF DL 875 / PDF views 149
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 94 / PDF DL 394 / PDF views 36
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 193 / PDF DL 470 / PDF views 93
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 342 / PDF DL 691 / PDF views 225
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 102 / PDF DL 529 / PDF views 38
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 356 / PDF DL 609 / PDF views 208
Quality and Quantity in Accountancy
Financial accounting and reporting
Pages: 3-8
DOI: dx.doi.org/10.37945/cbr.2021.04.01
Statistics: views 147 / PDF DL 593 / PDF views 86
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 514 / PDF DL 1314 / PDF views 312
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 109 / PDF DL 341 / PDF views 52
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 165 / PDF DL 393 / PDF views 69
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 108 / PDF DL 381 / PDF views 77
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 150 / PDF DL 585 / PDF views 92
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 203 / PDF DL 481 / PDF views 101
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 514 / PDF DL 1577 / PDF views 304
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 286 / PDF DL 719 / PDF views 92
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 212 / PDF DL 1035 / PDF views 62
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 230 / PDF DL 691 / PDF views 123
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 121 / PDF DL 653 / PDF views 98
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 128 / PDF DL 433 / PDF views 60
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 814 / PDF DL 7546 / PDF views 229
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 245 / PDF DL 3157 / PDF views 153
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 243 / PDF DL 466 / PDF views 64
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 256 / PDF DL 2871 / PDF views 227
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 175 / PDF DL 482 / PDF views 32
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 890 / PDF DL 6157 / PDF views 406
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 610 / PDF DL 3480 / PDF views 279
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 305 / PDF DL 799 / PDF views 91
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 94 / PDF DL 690 / PDF views 55
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 84 / PDF DL 797 / PDF views 46
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 216 / PDF DL 2789 / PDF views 164
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 269 / PDF DL 949 / PDF views 177
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 371 / PDF DL 1252 / PDF views 216
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 541 / PDF DL 769 / PDF views 264
Estimating in Accounting
Financial accounting and reporting
Pages: 30-38
DOI: dx.doi.org/10.37945/cbr.2020.07.04
Statistics: views 580 / PDF DL 606 / PDF views 234
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 83 / PDF DL 493 / PDF views 76
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 170 / PDF DL 613 / PDF views 142
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 249 / PDF DL 598 / PDF views 162
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 152 / PDF DL 636 / PDF views 104
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 265 / PDF DL 709 / PDF views 314
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 166 / PDF DL 500 / PDF views 117
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 125 / PDF DL 466 / PDF views 75
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 167 / PDF DL 531 / PDF views 130
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 340 / PDF DL 640 / PDF views 104
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 222 / PDF DL 884 / PDF views 438
Analyzed Legislation
Financial accounting and reporting
Pages: 71-72
DOI: dx.doi.org/10.37945/cbr.2020.03.08
Statistics: views 70 / PDF DL 314 / PDF views 41
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 537 / PDF DL 1346 / PDF views 185
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 346 / PDF DL 1102 / PDF views 112
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 498 / PDF DL 1339 / PDF views 115
Analyzed Legislation
Financial accounting and reporting
Pages: 67-72
DOI: dx.doi.org/10.37945/cbr.2020.02.08
Statistics: views 231 / PDF DL 961 / PDF views 36
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 339 / PDF DL 659 / PDF views 108
New Accounting Regulations on Waste Management
Financial accounting and reporting
Pages: 11-21
Statistics: views 234 / PDF DL 604 / PDF views 46
Features of the Accounting Records Specific to the Cooperative System in Agricultural Cooperatives
Financial accounting and reporting
Pages: 31-41
Statistics: views 245 / PDF DL 703 / PDF views 178
Analyzed Legislation
Financial accounting and reporting
Pages: 71-72
Statistics: views 160 / PDF DL 421 / PDF views 40
