Quality and Quantity in Accountancy
Financial accounting and reporting
Pages: 3-8
DOI: dx.doi.org/10.37945/cbr.2021.04.01
Statistics: views 20 / PDF DL 26 / PDF views 13
Financial accounting and reporting
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 19 / PDF DL 23 / PDF views 8
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 11 / PDF DL 11 / PDF views 3
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 21 / PDF DL 17 / PDF views 5
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 39 / PDF DL 32 / PDF views 34
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
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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 58 / PDF DL 71 / PDF views 29
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 127 / PDF DL 187 / PDF views 71
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 88 / PDF DL 78 / PDF views 35
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 57 / PDF DL 60 / PDF views 17
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 83 / PDF DL 97 / PDF views 50
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 72 / PDF DL 75 / PDF views 46
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 53 / PDF DL 54 / PDF views 24
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 98 / PDF DL 1026 / PDF views 42
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 102 / PDF DL 226 / PDF views 55
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 88 / PDF DL 73 / PDF views 30
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 108 / PDF DL 1170 / PDF views 116
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 57 / PDF DL 76 / PDF views 20
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 174 / PDF DL 1517 / PDF views 80
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 171 / PDF DL 1354 / PDF views 73
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 167 / PDF DL 217 / PDF views 55
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 63 / PDF DL 187 / PDF views 34
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 45 / PDF DL 171 / PDF views 22
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 82 / PDF DL 663 / PDF views 54
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 108 / PDF DL 195 / PDF views 77
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 166 / PDF DL 461 / PDF views 106
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 177 / PDF DL 167 / PDF views 80
Estimating in Accounting
Financial accounting and reporting
Pages: 30-38
DOI: dx.doi.org/10.37945/cbr.2020.07.04
Statistics: views 228 / PDF DL 156 / PDF views 107
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 42 / PDF DL 100 / PDF views 52
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 75 / PDF DL 146 / PDF views 76
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 125 / PDF DL 212 / PDF views 90
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 56 / PDF DL 267 / PDF views 49
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 133 / PDF DL 192 / PDF views 73
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 81 / PDF DL 95 / PDF views 30
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 62 / PDF DL 126 / PDF views 44
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 89 / PDF DL 104 / PDF views 49
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 129 / PDF DL 151 / PDF views 35
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 98 / PDF DL 257 / PDF views 149
Analyzed Legislation
Financial accounting and reporting
Pages: 71-72
DOI: dx.doi.org/10.37945/cbr.2020.03.08
Statistics: views 48 / PDF DL 50 / PDF views 21
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 444 / PDF DL 942 / PDF views 92
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 262 / PDF DL 726 / PDF views 56
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 432 / PDF DL 910 / PDF views 72
Analyzed Legislation
Financial accounting and reporting
Pages: 67-72
DOI: dx.doi.org/10.37945/cbr.2020.02.08
Statistics: views 210 / PDF DL 682 / PDF views 19
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 254 / PDF DL 248 / PDF views 54
New Accounting Regulations on Waste Management
Financial accounting and reporting
Pages: 11-21
Statistics: views 193 / PDF DL 286 / PDF views 31
Features of the Accounting Records Specific to the Cooperative System in Agricultural Cooperatives
Financial accounting and reporting
Pages: 31-41
Statistics: views 141 / PDF DL 220 / PDF views 38
Analyzed Legislation
Financial accounting and reporting
Pages: 71-72
Statistics: views 134 / PDF DL 157 / PDF views 19
