Financial accounting and reporting / CECCAR Business Review

Naomi O. Doki, Joseph Fefa, Emmanuel Aondongusha Asue, Princewill Okwoche, Victor Ushahemba Ijirshar

Pages: 2-7

Number 9, September 2023

DOI: dx.doi.org/10.37945/cbr.2023.09.01

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Abstract | PDF (178.20 KB)

Food Trade Deficits in West Africa: Is There Any Reason for Anxiety?

Pages: 64-72

Number 9, September 2023

DOI: dx.doi.org/10.37945/cbr.2023.09.07

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Abstract | PDF (249.95 KB)

Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (V)

Hanna Hanifa, Oman Rusmana, Dona Primasari

Pages: 1-5

Number 8, August 2023

DOI: dx.doi.org/10.37945/cbr.2023.08.01

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Abstract | PDF (174.53 KB)

Factors Affecting Micro, Small and Medium Enterprises in the Use of Accounting Information on Culinary Business in the North Purwokerto

Pages: 32-47

Number 8, August 2023

DOI: dx.doi.org/10.37945/cbr.2023.08.05

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Abstract | PDF (308.87 KB)

Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (IV)

Pages: 18-22

Number 7, July 2023

DOI: dx.doi.org/10.37945/cbr.2023.07.02

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Abstract | PDF (181.28 KB)

Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (III)

Cristina Nicolaescu, Monica Bija

Pages: 12-18

Number 6, June 2023

DOI: dx.doi.org/10.37945/cbr.2023.06.02

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Abstract | PDF (187.15 KB)

Accounting and Tax Issues Regarding the Subsidies

Pages: 15-25

Number 5, May 2023

DOI: dx.doi.org/10.37945/cbr.2023.05.02

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Abstract | PDF (220.84 KB)

Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (II)

Elena Alina Olaru (Colbea)

Pages: 26-34

Number 5, May 2023

DOI: dx.doi.org/10.37945/cbr.2023.05.03

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Abstract | PDF (211.71 KB)

Effects of IPSAS Adoption in Public Institutions in Romania on the Quality of Financial Reporting

Pages: 17-27

Number 4, April 2023

DOI: dx.doi.org/10.37945/cbr.2023.04.03

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Abstract | PDF (259.71 KB)

Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (I)

Pages: 28-38

Number 4, April 2023

DOI: dx.doi.org/10.37945/cbr.2023.04.04

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Abstract | PDF (191.87 KB)

Co-operation – Challenges for the Accounting Profession

Maria Mornea

Elena Alina Olaru (Colbea)

Pages: 3-12

Number 3, March 2023

DOI: dx.doi.org/10.37945/cbr.2023.03.01

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Abstract | PDF (243.17 KB)

Effects of IPSAS Adoption in Public Institutions in Romania on the Quality of Financial Reporting

Pages: 62-72

Number 3, March 2023

DOI: dx.doi.org/10.37945/cbr.2023.03.07

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Abstract | PDF (246.62 KB)

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

Marian Săcărin

Pages: 3-13

Number 2, February 2023

DOI: dx.doi.org/10.37945/cbr.2023.02.01

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Abstract | PDF (247.34 KB)

The Specific Accounting of the Group of Manufacturers Functional in the Agricultural Cooperative

Delia David, Ștefania Amalia Nicoară, Luminița Păiușan

Pages: 14-20

Number 2, February 2023

DOI: dx.doi.org/10.37945/cbr.2023.02.02

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Abstract | PDF (193.13 KB)

The Accounting and Fiscal Treatment of Mining Royalties in the Case of Entities that Carry Out Exploitation Activities of Geothermal Waters

Claudia-Florina Botar

Pages: 21-28

Number 2, February 2023

DOI: dx.doi.org/10.37945/cbr.2023.02.03

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Abstract | PDF (200.75 KB)

Post-Pandemic Effects on the Business Environment and the Accounting Profession

Pages: 2-9

Number 1, January 2023

DOI: dx.doi.org/10.37945/cbr.2023.01.01

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Abstract | PDF (229.65 KB)

The Accounting and Fiscal Regime of Dividends in 2023

Lucian Cernușca

Ileana Cosmina Pitulice, Aurelia Ștefănescu

Pages: 30-41

Number 1, January 2023

DOI: dx.doi.org/10.37945/cbr.2023.01.04

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Abstract | PDF (241.68 KB)

Normative and Accounting Issues on Public Procurement of Services

Cristina Nicolaescu, Monica Bija

Pages: 13-22

Number 12, December 2022

DOI: dx.doi.org/10.37945/cbr.2022.12.02

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Abstract | PDF (222.83 KB)

Practical Aspects Regarding the Accounting of Social Enterprises

Pages: 8-14

Number 11, November 2022

DOI: dx.doi.org/10.37945/cbr.2022.11.02

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Abstract | PDF (195.84 KB)

Historical Cost vs Fair Value in Accounting: Consequences for the Quality of Financial Information and the True and Fair View

Pages: 48-59

Number 10, October 2022

DOI: dx.doi.org/10.37945/cbr.2022.10.07

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Abstract | PDF (245.92 KB)

Historical Cost vs Fair Value in Accounting: Consequences for the Quality of Financial Information and the True and Fair View

Pages: 3-14

Aurelia Ștefănescu, Ileana Cosmina Pitulice, Adriana Florina Popa

DOI: dx.doi.org/10.37945/cbr.2022.09.01

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Abstract | PDF (248.64 KB)

Public Procurement of Tangible Fixed Assets. Legal Provisions and Accounting Treatments

Pages: 15-23

DOI: dx.doi.org/10.37945/cbr.2022.09.02

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Abstract | PDF (368.57 KB)

Account Management and Accounting Operations Specific to the Agricultural Cooperatives (VIII)

Pages: 24-32

Natashya Natashya, Yanuar Nanok Soenarno

DOI: dx.doi.org/10.37945/cbr.2022.09.03

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Abstract | PDF (241.80 KB)

How Quarterly Reports Support the Market

Pages: 55-61

DOI: dx.doi.org/10.37945/cbr.2022.09.06

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Abstract | PDF (203.58 KB)

Account Management and Accounting Operations Specific to the Agricultural Cooperatives (VII)

Corina-Graziella Bâtcă-Dumitru, Adriana Florina Popa

Pages: 3-10

Number 8, August 2022

DOI: dx.doi.org/10.37945/cbr.2022.08.01

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Abstract | PDF (389.01 KB)

IAS 41 Agriculture

Sorin Șomîtcă, Alina Crîșmariu (Șomîtcă)

Pages: 11-22

Number 8, August 2022

DOI: dx.doi.org/10.37945/cbr.2022.08.02

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Abstract | PDF (247.60 KB)

The Two Sides of the Coin – The Success and Failure of the Business

Pages: 56-62

Number 8, August 2022

DOI: dx.doi.org/10.37945/cbr.2022.08.06

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Abstract | PDF (273.35 KB)

Account Management and Accounting Operations Specific to the Agricultural Cooperatives (VI)

Pages: 3-13

Number 7, July 2022

DOI: dx.doi.org/10.37945/cbr.2022.07.01

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Abstract | PDF (218.08 KB)

Account Management and Accounting Operations Specific to the Agricultural Cooperatives (V)

Sorin Șomîtcă, Alina Crîșmariu (Șomîtcă)

Pages: 12-20

Number 6, June 2022

DOI: dx.doi.org/10.37945/cbr.2022.06.02

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Abstract | PDF (211.71 KB)

The Two Faces of Currency – Business Success and Failure

Pages: 3-9

Number 5, May 2022

DOI: dx.doi.org/10.37945/cbr.2022.05.01

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Abstract | PDF (231.77 KB)

Account Management and Accounting Operations Specific to the Agricultural Cooperatives (IV)

Pages: 10-18

Number 5, May 2022

DOI: dx.doi.org/10.37945/cbr.2022.05.02

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Abstract | PDF (208.16 KB)

Accounting in the Context of the COVID-19 Pandemic. Recapitulation and Romanian Perspectives

Dorina Plescaci

Pages: 3-11

Number 4, April 2022

DOI: dx.doi.org/10.37945/cbr.2022.04.01

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Abstract | PDF (234.72 KB)

Account Management and Accounting Operations Specific to the Agricultural Cooperatives (III)

Pages: 12-22

Number 4, April 2022

DOI: dx.doi.org/10.37945/cbr.2022.04.02

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Abstract | PDF (221.53 KB)

LLC Versus NGO, Similarities and Differences Regarding the Equities

Pages: 23-33

Number 4, April 2022

DOI: dx.doi.org/10.37945/cbr.2022.04.03

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Abstract | PDF (208.33 KB)

Account Management and Accounting Operations Specific to the Agricultural Cooperatives (II)

Pages: 3-9

Number 3, March 2022

DOI: dx.doi.org/10.37945/cbr.2022.03.01

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Abstract | PDF (204.71 KB)

LLC Versus NGO, Similarities and Differences Regarding the Accounting and Tax Treatment Applicable to the Trade and Financial Discounts

Adriana Florina Popa, Mihaela Andreea Nedelea

Pages: 10-16

Number 3, March 2022

DOI: dx.doi.org/10.37945/cbr.2022.03.02

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Abstract | PDF (189.43 KB)

Research on the Role of the Company’s Financial Statements in the Decision-Making Process

Pages: 53-61

Number 3, March 2022

DOI: dx.doi.org/10.37945/cbr.2022.03.07

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Abstract | PDF (425.68 KB)

Considerations Regarding the Acknowledgment and Counting of the Capital Premiums

Cristina Nicolaescu

Pages: 3-11

DOI: dx.doi.org/10.37945/cbr.2022.02.01

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Abstract | PDF (199.55 KB)

Account Management and Accounting Operations Specific to the Agricultural Cooperatives (I)

Pages: 12-18

DOI: dx.doi.org/10.37945/cbr.2022.02.02

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Abstract | PDF (288.71 KB)

The Fixed Assets Held Based on a Leasing Contract, between Accounting and Taxation. Applying the Prevalence of the Economic Realm on the Judiciary

Doru Pleșea

Pages: 50-57

Tatiana Dănescu, Lavinia Constantinescu, Bogdan Radu Matei

DOI: dx.doi.org/10.37945/cbr.2022.02.06

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Abstract | PDF (208.02 KB)

A Structured Perspective on Behavioral Accounting Research

Pages: 67-72

DOI: dx.doi.org/10.37945/cbr.2022.02.08

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Abstract | PDF (186.73 KB)

The Expert Accountant’s Ethics in the Context of the Mission of Reviewing the Accounting, Drawing Up and Certifying the Annual Financial Statements

Ludovica Breban

Alina Beattrice Vladu, Dan Dacian Cuzdriorean

Pages: 3-8

Number 1, January 2022

DOI: dx.doi.org/10.37945/cbr.2022.01.01

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Abstract | PDF (222.39 KB)

Considerations on the Improvement of Ethical Decision Making in the Accounting Profession

Pages: 44-52

Number 1, January 2022

DOI: dx.doi.org/10.37945/cbr.2022.01.06

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Abstract | PDF (244.76 KB)

Planning the Training of the Accountancy Apprentices within the Accounting Companies

Daniela Maleș

Pages: 3-11

Number 12, December 2021

DOI: dx.doi.org/10.37945/cbr.2021.12.01

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Abstract | PDF (282.10 KB)

Accounting and Tax Treatment of Provisions

Cristina Nicolaescu

Pages: 12-21

Number 12, December 2021

DOI: dx.doi.org/10.37945/cbr.2021.12.02

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Abstract | PDF (241.98 KB)

Accounting for and Analysing the E-Commerce Operations – between Platform and Courier

Pages: 17-25

Number 11, November 2021

DOI: dx.doi.org/10.37945/cbr.2021.11.03

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Abstract | PDF (242.80 KB)

The Accounting Treatment Applicable to Non-Refundable European Funds

Pages: 26-32

Number 11, November 2021

DOI: dx.doi.org/10.37945/cbr.2021.11.04

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Abstract | PDF (220.69 KB)

Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achievement

Pages: 49-61

Number 11, November 2021

DOI: dx.doi.org/10.37945/cbr.2021.11.07

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Abstract | PDF (270.48 KB)

The Beginning of Accounting. The Emergence and Evolution of the Romanian Accounting Thinking

Dorel Mateș, Daniela Pordea

Pages: 3-8

Number 10, October 2021

DOI: dx.doi.org/10.37945/cbr.2021.10.01

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Abstract | PDF (410.01 KB)

The Accounting Information Quality – A Bibliometric Analysis

Dhiaa Al Deen Alazzawi, Ileana Nișulescu-Ashrafzadeh

Pages: 9-17

Number 10, October 2021

DOI: dx.doi.org/10.37945/cbr.2021.10.02

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Abstract | PDF (389.21 KB)

The Impact of Applying AAOIFI in Islamic Banks. Case Study in Iraqi Islamic Banks (II)

Pages: 51-59

Number 10, October 2021

DOI: dx.doi.org/10.37945/cbr.2021.10.07

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Abstract | PDF (261.14 KB)

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)

Dhiaa Al Deen Alazzawi, Ileana Nișulescu-Ashrafzadeh

Pages: 3-11

Number 9, September 2021

DOI: dx.doi.org/10.37945/cbr.2021.09.01

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Abstract | PDF (386.14 KB)

The Impact of Applying AAOIFI in Islamic Banks. Case Study in Iraqi Islamic Banks (I)

Pages: 45-51

Number 9, September 2021

DOI: dx.doi.org/10.37945/cbr.2021.09.05

Statistics: views 25 / PDF DL 121 / PDF views 5

Abstract | PDF (358.93 KB)

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)

Dhiaa Al Deen Alazzawi, Ileana Nișulescu-Ashrafzadeh

Pages: 3-9

Number 8, August 2021

DOI: dx.doi.org/10.37945/cbr.2021.08.01

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Abstract | PDF (307.84 KB)

The Impact of Applying the IFRSs in Emerging Economies. Case Study on Iraqi Conventional Banks

Pages: 53-64

Number 8, August 2021

DOI: dx.doi.org/10.37945/cbr.2021.08.07

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Abstract | PDF (485.37 KB)

LLC vs. NGO, Similarities and Differences in the Accounting Treatment of Inventories

Pages: 3-13

Number 7, July 2021

DOI: dx.doi.org/10.37945/cbr.2021.07.01

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Abstract | PDF (309.05 KB)

Development of Rating Models under IFRS 9

Ioan-Codruț Țurlea

Pages: 64-72

Number 7, July 2021

DOI: dx.doi.org/10.37945/cbr.2021.07.07

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Abstract | PDF (338.79 KB)

LLC vs. NGO, Similarities and Differences in the Accounting Treatment of Intangible and Tangible Assets

Pages: 8-17

Number 6, June 2021

DOI: dx.doi.org/10.37945/cbr.2021.06.02

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Abstract | PDF (298.04 KB)

Development of Rating Models under IFRS 9

Ioan-Codruț Țurlea

Valentin Burcă, Oana Bogdan

Pages: 38-45

Number 6, June 2021

DOI: dx.doi.org/10.37945/cbr.2021.06.05

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Abstract | PDF (347.30 KB)

Detecting the Elements for Cosmeticizing the Financial Statements Using Analytical Models

Pages: 3-14

DOI: dx.doi.org/10.37945/cbr.2021.05.01

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Abstract | PDF (414.35 KB)

Value Adjustments Established at the Balance Sheet Date, Accounting and Fiscal Treatments Applicable to Taxpayers

Pages: 15-24

Mirela Pavone, Allex Zara, Adriana Popa

DOI: dx.doi.org/10.37945/cbr.2021.05.02

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Abstract | PDF (278.84 KB)

Accounting for the Loans Granted for Early Education

Pages: 44-48

DOI: dx.doi.org/10.37945/cbr.2021.05.05

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Abstract | PDF (248.22 KB)

Comparative Analysis Regarding the Recognition and Evaluation of Property, Plant and Equipment – IAS 16 vs. OMPF No. 1802/2014

Pages: 63-72

DOI: dx.doi.org/10.37945/cbr.2021.05.08

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Abstract | PDF (389.52 KB)

Quality and Quantity in Accountancy

Horia Cristea

Pages: 3-8

DOI: dx.doi.org/10.37945/cbr.2021.04.01

Statistics: views 107 / PDF DL 406 / PDF views 59

Abstract | PDF (261.17 KB)

Comparative Analysis Regarding the Recognition and Evaluation of Property, Plant and Equipment– IAS 16 vs. OMPF No. 1802/2014

Pages: 9-18

DOI: dx.doi.org/10.37945/cbr.2021.04.02

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Abstract | PDF (397.67 KB)

The Elimination of Shareholdings in Subsidiaries, Jointly Controlled Entities and Associates

Pages: 19-27

Maria Petronela Aron, Monica Laura Zlati

DOI: dx.doi.org/10.37945/cbr.2021.04.03

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Abstract | PDF (338.74 KB)

The Accounting Treatment Regarding Grants in Agriculture from the Perspective of the National Accounting Reference System and the International One

Pages: 28-38

DOI: dx.doi.org/10.37945/cbr.2021.04.04

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Abstract | PDF (338.07 KB)

Convergences and Divergences in Communication Between Managers and Professional Accountants

Pages: 3-14

Number 3, March 2021

DOI: dx.doi.org/10.37945/cbr.2021.03.01

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Abstract | PDF (453.78 KB)

Comparative Analysis of Measurement after Recognition of Property, Plant and Equipment – IAS 16 vs. OMPF No. 1802/2014

Anamaria Ghiura, Marta Grancea

Pages: 59-72

Number 3, March 2021

DOI: dx.doi.org/10.37945/cbr.2021.03.07

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Abstract | PDF (581.45 KB)

The Role of Professional Accountants in Entity Management

Pages: 17-24

Number 2, February 2021

DOI: dx.doi.org/10.37945/cbr.2021.02.02

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Abstract | PDF (281.85 KB)

Comparative Study on the Valuation of Property, Plant and Equipment after Recognition – IAS 16 vs. OMPF No. 1802/2014

Pages: 25-38

Number 2, February 2021

DOI: dx.doi.org/10.37945/cbr.2021.02.03

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Abstract | PDF (589.53 KB)

The Eliminations of Intra-Group Accounts, Unachieved Internal Results and Dividends

Pages: 3-10

Number 1, January 2021

DOI: dx.doi.org/10.37945/cbr.2021.01.01

Statistics: views 194 / PDF DL 503 / PDF views 61

Abstract | PDF (253.14 KB)

Study Regarding the Accounting and Taxation of Exploration for and Evaluation of Mineral Resources

Cristina Nicolaescu

Pages: 11-19

Number 1, January 2021

DOI: dx.doi.org/10.37945/cbr.2021.01.02

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Abstract | PDF (235.42 KB)

The Adjustment of Individual Annual Financial Statements

Dorel Mateș, Roxana Mirella Irimuș

Pages: 12-18

Number 12, December 2020

DOI: dx.doi.org/10.37945/cbr.2020.12.02

Statistics: views 172 / PDF DL 467 / PDF views 92

Abstract | PDF (8.83 MB)

The Accounting Profession in the Context of Globalisation

Bogdan-Alexandru Smercinschi

Pages: 58-63

Number 12, December 2020

DOI: dx.doi.org/10.37945/cbr.2020.12.07

Statistics: views 110 / PDF DL 469 / PDF views 79

Abstract | PDF (8.85 MB)

The Perception of the Economic Field Professionals Regarding the Accounting and Tax Regulations Specific to SMEs

Pages: 3-14

Number 11, November 2020

DOI: dx.doi.org/10.37945/cbr.2020.11.01

Statistics: views 95 / PDF DL 207 / PDF views 44

Abstract | PDF (8.75 MB)

The Accounting and Tax Regime Regarding the Real Estate Rentals

Lucian Cernușca

Mirela Păunescu, Adriana Florina Popa, Radu Ciobanu

Pages: 15-22

Number 11, November 2020

DOI: dx.doi.org/10.37945/cbr.2020.11.02

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Abstract | PDF (8.69 MB)

Related Party Transactions: A Series of Relevant Considerations

Bogdan-Alexandru Smercinschi

Pages: 36-43

Number 11, November 2020

DOI: dx.doi.org/10.37945/cbr.2020.11.04

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Abstract | PDF (8.91 MB)

Accounting and Tax Regulations and Practices Specific to Small- and Medium-Sized Entities (II)

Pages: 20-26

Number 10, October 2020

DOI: dx.doi.org/10.37945/cbr.2020.10.03

Statistics: views 162 / PDF DL 250 / PDF views 46

Abstract | PDF (8.56 MB)

Teleworking and Working from Home in the Current Environment

Lucian Cernușca, Luiela Magdalena Csorba

Pages: 52-60

Number 10, October 2020

DOI: dx.doi.org/10.37945/cbr.2020.10.07

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Abstract | PDF (8.58 MB)

Professional and Transversal Accounting Competences (II)

Pages: 3-10

Mirela Păunescu, Adriana Florina Popa, Radu Ciobanu

DOI: dx.doi.org/10.37945/cbr.2020.09.01

Statistics: views 111 / PDF DL 236 / PDF views 27

Abstract | PDF (8.47 MB)

Proposals Regarding Accounting for Cryptocurrencies in Accordance with Romanian Accounting Regulations

Pages: 11-24

DOI: dx.doi.org/10.37945/cbr.2020.09.02

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Abstract | PDF (8.53 MB)

Accounting Policy Aspects in Accordance with the Provisions of OMPF No. 1802/2014

Pages: 25-32

Bogdan-Alexandru Smercinschi

DOI: dx.doi.org/10.37945/cbr.2020.09.03

Statistics: views 469 / PDF DL 3105 / PDF views 171

Abstract | PDF (8.51 MB)

Accounting and Tax Regulations and Practices Specific to Small- and Medium-Sized Entities (I)

Pages: 33-42

Lucian Cernușca, Luiela Magdalena Csorba

DOI: dx.doi.org/10.37945/cbr.2020.09.04

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Abstract | PDF (8.46 MB)

Professional and Transversal Accounting Competences (I)

Pages: 3-14

Liliana Maria Druiu, Daniel Drăguț

DOI: dx.doi.org/10.37945/cbr.2020.08.01

Statistics: views 80 / PDF DL 449 / PDF views 47

Abstract | PDF (8.39 MB)

Technical Unemployment in the Context of SARS-CoV-2 Pandemic in Romania

Pages: 15-20

DOI: dx.doi.org/10.37945/cbr.2020.08.02

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Abstract | PDF (8.29 MB)

Accounting for Events and Transactions Regarding Long-Term Debt

Pages: 21-29

Bogdan Cosmin Gomoi, Natalia Ioana Pantelimon

DOI: dx.doi.org/10.37945/cbr.2020.08.03

Statistics: views 154 / PDF DL 2518 / PDF views 110

Abstract | PDF (8.38 MB)

Comparative Analysis Regarding the Financial and Financing Structure of Limited Liability Companies

Pages: 30-40

Ovidiu-Constantin Bunget, Alin-Constantin Dumitrescu, Cristian Lungu, Andrei-Marius Olariu

DOI: dx.doi.org/10.37945/cbr.2020.08.04

Statistics: views 175 / PDF DL 662 / PDF views 139

Abstract | PDF (8.39 MB)

Opinions Regarding the Impact of the COVID-19 Pandemic over the Financial Reporting

Pages: 11-18

Number 7, July 2020

DOI: dx.doi.org/10.37945/cbr.2020.07.02

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Abstract | PDF (8.43 MB)

Accounting for Events and Transactions Regarding Equity

Pages: 19-29

Number 7, July 2020

DOI: dx.doi.org/10.37945/cbr.2020.07.03

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Abstract | PDF (8.44 MB)

Estimating in Accounting

Pages: 30-38

Number 7, July 2020

DOI: dx.doi.org/10.37945/cbr.2020.07.04

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Abstract | PDF (8.53 MB)

Optimizing the Payroll Costs in the Circumstances of the COVID-19 Crisis

Mirela Păunescu

Pages: 3-12

Number 6, June 2020

DOI: dx.doi.org/10.37945/cbr.2020.06.01

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Abstract | PDF (8.38 MB)

Accounting and Fiscal Approaches Concerning the Motor Vehicles which Are Not Exclusively Used for the Purpose of Economic Activities

Corina-Graziella Bâtcă-Dumitru, Alina-Mihaela Irimescu

Pages: 21-29

Number 6, June 2020

DOI: dx.doi.org/10.37945/cbr.2020.06.03

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Abstract | PDF (8.29 MB)

Financial Reporting According to National Accounting Regulations, in the Context of the Coronavirus Crisis

Pages: 3-12

Mirela Nichita, Mirela Păunescu, Daniela Artemisa Calu

DOI: dx.doi.org/10.37945/cbr.2020.05.01

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Abstract | PDF (8.28 MB)

Financial Reporting for Entities Applying IFRS, in the Context of the Coronavirus Crisis

Pages: 13-23

DOI: dx.doi.org/10.37945/cbr.2020.05.02

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Abstract | PDF (8.27 MB)

The Tax and Accounting Treatments Regarding the Revaluation of Buildings and Lands

Pages: 24-34

DOI: dx.doi.org/10.37945/cbr.2020.05.03

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Abstract | PDF (8.36 MB)

Distributing the Financial Year Result by Destination

Pages: 35-43

DOI: dx.doi.org/10.37945/cbr.2020.05.04

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Abstract | PDF (8.20 MB)

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

Pages: 22-30

Number 4, April 2020

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

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Abstract | PDF (8.13 MB)

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

Lucian-Dorel Ilincuță

Pages: 31-37

Number 4, April 2020

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

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Abstract | PDF (8.17 MB)

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

Pages: 12-23

Number 3, March 2020

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

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Abstract | PDF (8.02 MB)

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

Pages: 24-34

Number 3, March 2020

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

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Abstract | PDF (8.14 MB)

Analyzed Legislation

Pages: 71-72

Number 3, March 2020

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

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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

Pages: 3-9

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

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Abstract | PDF (8.06 MB)

The Accounting and Tax Regime Regarding Sponsorship

Lucian Cernușca

Pages: 19-29

Lucian-Dorel Ilincuță

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

Statistics: views 316 / PDF DL 923 / PDF views 96

Abstract | PDF (8.03 MB)

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

Pages: 30-39

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

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Abstract | PDF (8.16 MB)

Analyzed Legislation

Pages: 67-72

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

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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

Lucian Cernușca, Luiela Magdalena Csorba

Pages: 3-10

Number 1, January 2020

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Abstract | PDF (7.96 MB)

New Accounting Regulations on Waste Management

Pages: 11-21

Number 1, January 2020

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Abstract | PDF (7.90 MB)

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

Maria Mornea