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 28 / PDF DL 35 / PDF views 5
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 22 / PDF DL 43 / PDF views 8
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 46 / PDF DL 90 / PDF views 25
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 70 / PDF DL 143 / PDF views 45
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
Statistics: views 58 / PDF DL 172 / PDF views 27
Particularities Regarding Provision Accounting
Financial accounting and reporting
Pages: 11-19
DOI: dx.doi.org/10.37945/cbr.2025.06.02
Statistics: views 85 / PDF DL 238 / PDF views 61
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 71 / PDF DL 329 / PDF views 75
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 19 / PDF DL 159 / 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 50 / PDF DL 196 / PDF views 30
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 84 / PDF DL 260 / PDF views 66
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 97 / PDF DL 237 / PDF views 62
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 88 / PDF DL 336 / PDF views 55
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 117 / PDF DL 324 / PDF views 99
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 76 / PDF DL 193 / 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 34 / PDF DL 335 / PDF views 16
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 101 / PDF DL 259 / PDF views 56
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 183 / PDF DL 298 / PDF views 71
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 113 / PDF DL 307 / PDF views 87
RO e-Transport National System
Financial accounting and reporting
Pages: 35-41
DOI: dx.doi.org/10.37945/cbr.2024.03.04
Statistics: views 105 / PDF DL 258 / PDF views 33
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 139 / PDF DL 309 / PDF views 70
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 156 / PDF DL 296 / 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 138 / PDF DL 224 / PDF views 62
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 70 / PDF DL 208 / PDF views 35
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 390 / PDF DL 457 / PDF views 221
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 191 / PDF DL 330 / PDF views 85
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 99 / PDF DL 285 / 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 31 / PDF DL 214 / PDF views 13
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 140 / PDF DL 301 / PDF views 60
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 41 / PDF DL 191 / PDF views 15
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 77 / PDF DL 280 / PDF views 26
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 72 / PDF DL 240 / PDF views 31
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 195 / PDF DL 452 / PDF views 103
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 79 / PDF DL 241 / PDF views 24
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 68 / PDF DL 231 / 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 86 / PDF DL 261 / PDF views 40
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 116 / PDF DL 279 / PDF views 68
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 51 / PDF DL 216 / 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 126 / PDF DL 290 / 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 112 / PDF DL 266 / PDF views 26
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 142 / PDF DL 257 / PDF views 66
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 100 / PDF DL 267 / 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 497 / PDF DL 497 / 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 105 / PDF DL 254 / PDF views 50
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 308 / PDF DL 458 / PDF views 136
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 115 / PDF DL 475 / PDF views 137
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 147 / PDF DL 387 / PDF views 93
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 111 / PDF DL 300 / PDF views 65
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 134 / PDF DL 266 / PDF views 57
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 58 / PDF DL 240 / 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 119 / PDF DL 272 / PDF views 44
IAS 41 Agriculture
Financial accounting and reporting
Pages: 11-22
DOI: dx.doi.org/10.37945/cbr.2022.08.02
Statistics: views 223 / PDF DL 420 / PDF views 137
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 78 / PDF DL 250 / 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 115 / PDF DL 261 / PDF views 41
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 120 / PDF DL 278 / PDF views 39
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 71 / PDF DL 249 / 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 107 / PDF DL 289 / PDF views 35
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 143 / PDF DL 310 / PDF views 75
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 265 / PDF DL 400 / PDF views 118
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 152 / PDF DL 316 / PDF views 81
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 157 / PDF DL 315 / PDF views 90
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 132 / PDF DL 278 / 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 194 / PDF DL 549 / PDF views 212
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 138 / PDF DL 547 / PDF views 102
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 158 / PDF DL 312 / PDF views 89
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 321 / PDF DL 457 / PDF views 178
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 73 / PDF DL 257 / PDF views 73
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 281 / PDF DL 414 / PDF views 157
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 94 / PDF DL 350 / PDF views 78
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 124 / PDF DL 337 / PDF views 70
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 333 / PDF DL 738 / PDF views 163
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 177 / PDF DL 626 / PDF views 94
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 215 / PDF DL 2443 / PDF views 119
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 119 / PDF DL 450 / PDF views 93
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 107 / PDF DL 355 / PDF views 87
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 131 / PDF DL 435 / PDF views 66
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 64 / PDF DL 303 / 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 110 / PDF DL 352 / PDF views 74
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 50 / PDF DL 315 / 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 123 / PDF DL 424 / PDF views 86
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 64 / PDF DL 294 / PDF views 26
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 271 / PDF DL 1599 / PDF views 127
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 75 / PDF DL 369 / PDF views 32
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 260 / PDF DL 887 / PDF views 151
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 98 / PDF DL 401 / PDF views 37
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 196 / PDF DL 483 / PDF views 95
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 351 / PDF DL 705 / PDF views 231
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 106 / PDF DL 536 / PDF views 40
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 370 / PDF DL 632 / PDF views 215
Quality and Quantity in Accountancy
Financial accounting and reporting
Pages: 3-8
DOI: dx.doi.org/10.37945/cbr.2021.04.01
Statistics: views 151 / PDF DL 605 / PDF views 87
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 522 / PDF DL 1335 / PDF views 318
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 113 / PDF DL 348 / PDF views 54
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 167 / PDF DL 405 / PDF views 70
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 111 / PDF DL 390 / PDF views 79
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 155 / PDF DL 619 / PDF views 95
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 206 / PDF DL 492 / 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 526 / PDF DL 1598 / PDF views 310
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 289 / PDF DL 725 / 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 216 / PDF DL 1041 / PDF views 63
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 235 / PDF DL 702 / PDF views 125
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 124 / PDF DL 660 / PDF views 99
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 132 / PDF DL 444 / 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 826 / PDF DL 7557 / PDF views 230
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 249 / PDF DL 3170 / PDF views 155
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 246 / PDF DL 474 / PDF views 66
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 261 / PDF DL 2912 / PDF views 228
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 177 / PDF DL 489 / 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 903 / PDF DL 6179 / PDF views 409
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 634 / PDF DL 3504 / PDF views 289
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 311 / PDF DL 808 / PDF views 94
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 96 / PDF DL 694 / 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 86 / PDF DL 806 / PDF views 47
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 222 / PDF DL 2798 / PDF views 165
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 273 / PDF DL 961 / PDF views 179
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 383 / PDF DL 1262 / PDF views 217
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 550 / PDF DL 781 / PDF views 268
Estimating in Accounting
Financial accounting and reporting
Pages: 30-38
DOI: dx.doi.org/10.37945/cbr.2020.07.04
Statistics: views 583 / PDF DL 612 / PDF views 237
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 88 / PDF DL 501 / PDF views 77
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 175 / PDF DL 627 / PDF views 146
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 253 / PDF DL 609 / 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 157 / PDF DL 650 / PDF views 107
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 271 / PDF DL 719 / PDF views 316
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 173 / PDF DL 509 / PDF views 119
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 130 / PDF DL 475 / PDF views 76
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 169 / PDF DL 539 / 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 349 / PDF DL 648 / PDF views 105
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 226 / PDF DL 895 / PDF views 444
Analyzed Legislation
Financial accounting and reporting
Pages: 71-72
DOI: dx.doi.org/10.37945/cbr.2020.03.08
Statistics: views 72 / PDF DL 324 / PDF views 43
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 543 / PDF DL 1357 / PDF views 186
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 350 / PDF DL 1112 / 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 503 / PDF DL 1343 / PDF views 117
Analyzed Legislation
Financial accounting and reporting
Pages: 67-72
DOI: dx.doi.org/10.37945/cbr.2020.02.08
Statistics: views 233 / PDF DL 964 / PDF views 37
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 355 / PDF DL 673 / PDF views 110
New Accounting Regulations on Waste Management
Financial accounting and reporting
Pages: 11-21
Statistics: views 237 / PDF DL 614 / 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 249 / PDF DL 717 / PDF views 179
Analyzed Legislation
Financial accounting and reporting
Pages: 71-72
Statistics: views 160 / PDF DL 428 / PDF views 41
