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 37 / PDF DL 33 / PDF views 20
Financial accounting and reporting
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 33 / PDF DL 38 / PDF views 16
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 22 / PDF DL 27 / PDF views 4
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 30 / PDF DL 26 / PDF views 8
Quality and Quantity in Accountancy
Financial accounting and reporting
Pages: 3-8
DOI: dx.doi.org/10.37945/cbr.2021.04.01
Statistics: views 49 / PDF DL 51 / PDF views 27
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 51 / PDF DL 63 / PDF views 19
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 31 / PDF DL 30 / PDF views 10
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 44 / PDF DL 41 / PDF views 18
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 50 / PDF DL 40 / PDF views 39
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 43 / PDF DL 48 / PDF views 18
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 64 / PDF DL 114 / PDF views 31
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 154 / PDF DL 268 / PDF views 81
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 97 / PDF DL 99 / PDF views 37
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 65 / PDF DL 77 / PDF views 22
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 88 / PDF DL 116 / PDF views 52
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 75 / PDF DL 82 / PDF views 50
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 57 / PDF DL 57 / PDF views 27
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 102 / PDF DL 1558 / PDF views 44
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 109 / PDF DL 347 / PDF views 57
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 96 / PDF DL 82 / PDF views 31
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 115 / PDF DL 1318 / PDF views 139
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 59 / PDF DL 79 / PDF views 21
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 198 / PDF DL 1666 / PDF views 87
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 205 / PDF DL 1649 / PDF views 91
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 171 / PDF DL 230 / 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 66 / PDF DL 207 / PDF views 36
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 49 / PDF DL 233 / PDF views 24
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 85 / PDF DL 720 / PDF views 56
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 113 / PDF DL 216 / PDF views 87
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 176 / PDF DL 503 / PDF views 114
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 188 / PDF DL 178 / PDF views 85
Estimating in Accounting
Financial accounting and reporting
Pages: 30-38
DOI: dx.doi.org/10.37945/cbr.2020.07.04
Statistics: views 237 / PDF DL 162 / PDF views 108
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 45 / PDF DL 105 / PDF views 53
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 80 / PDF DL 155 / 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 130 / PDF DL 218 / PDF views 92
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 60 / PDF DL 274 / PDF views 52
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 138 / PDF DL 205 / PDF views 80
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 85 / PDF DL 100 / PDF views 31
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 64 / PDF DL 130 / PDF views 45
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 94 / PDF DL 109 / PDF views 51
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 137 / PDF DL 163 / PDF views 36
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 105 / PDF DL 266 / PDF views 154
Analyzed Legislation
Financial accounting and reporting
Pages: 71-72
DOI: dx.doi.org/10.37945/cbr.2020.03.08
Statistics: views 49 / PDF DL 53 / 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 446 / PDF DL 947 / PDF views 94
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 267 / PDF DL 735 / PDF views 59
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 436 / PDF DL 918 / PDF views 74
Analyzed Legislation
Financial accounting and reporting
Pages: 67-72
DOI: dx.doi.org/10.37945/cbr.2020.02.08
Statistics: views 211 / PDF DL 684 / 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 255 / PDF DL 249 / PDF views 55
New Accounting Regulations on Waste Management
Financial accounting and reporting
Pages: 11-21
Statistics: views 196 / PDF DL 290 / 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 142 / PDF DL 230 / PDF views 50
Analyzed Legislation
Financial accounting and reporting
Pages: 71-72
Statistics: views 134 / PDF DL 158 / PDF views 19
