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 25 / PDF DL 26 / PDF views 11
Financial accounting and reporting
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 18 / PDF DL 17 / PDF views 7
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 25 / PDF DL 33 / PDF views 15
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 32 / PDF DL 33 / PDF views 16
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 39 / PDF DL 33 / PDF views 13
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 78 / PDF DL 63 / PDF views 32
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 18 / PDF DL 27 / PDF views 7
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 114 / PDF DL 77 / PDF views 58
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 36 / PDF DL 36 / PDF views 18
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 58 / PDF DL 52 / PDF views 34
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 167 / PDF DL 118 / PDF views 64
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 98 / PDF DL 107 / PDF views 44
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 87 / PDF DL 206 / PDF views 42
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 57 / PDF DL 62 / PDF views 37
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 46 / PDF DL 45 / PDF views 32
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 41 / PDF DL 58 / PDF views 25
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 19 / PDF DL 23 / PDF views 2
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 56 / PDF DL 61 / PDF views 25
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 15 / PDF DL 29 / PDF views 4
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 68 / PDF DL 76 / PDF views 37
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 32 / PDF DL 40 / PDF views 13
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 115 / PDF DL 663 / PDF views 57
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 30 / PDF DL 62 / PDF views 10
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 91 / PDF DL 295 / PDF views 43
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 49 / PDF DL 99 / PDF views 16
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 111 / PDF DL 161 / PDF views 59
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 131 / PDF DL 157 / PDF views 73
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 53 / PDF DL 140 / PDF views 14
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 115 / PDF DL 130 / PDF views 42
Quality and Quantity in Accountancy
Financial accounting and reporting
Pages: 3-8
DOI: dx.doi.org/10.37945/cbr.2021.04.01
Statistics: views 86 / PDF DL 241 / PDF views 41
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 142 / PDF DL 609 / PDF views 57
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 50 / PDF DL 72 / PDF views 17
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 76 / PDF DL 91 / PDF views 30
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 72 / PDF DL 83 / PDF views 49
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 66 / PDF DL 103 / PDF views 29
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 89 / PDF DL 185 / PDF views 50
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 201 / PDF DL 989 / PDF views 112
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 132 / PDF DL 268 / PDF views 51
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 86 / PDF DL 405 / PDF views 32
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 124 / PDF DL 202 / PDF views 67
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 90 / PDF DL 231 / PDF views 58
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 75 / PDF DL 80 / PDF views 34
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 159 / PDF DL 1696 / PDF views 58
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 146 / PDF DL 1585 / PDF views 68
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 119 / PDF DL 111 / PDF views 39
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 145 / PDF DL 2124 / PDF views 188
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 70 / PDF DL 102 / PDF views 22
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 367 / PDF DL 4394 / PDF views 150
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 379 / PDF DL 2501 / PDF views 144
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 188 / PDF DL 336 / PDF views 61
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 73 / PDF DL 261 / PDF views 41
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 62 / PDF DL 364 / PDF views 30
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 111 / PDF DL 1662 / PDF views 70
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 130 / PDF DL 378 / PDF views 106
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 240 / PDF DL 791 / PDF views 162
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 229 / PDF DL 220 / PDF views 104
Estimating in Accounting
Financial accounting and reporting
Pages: 30-38
DOI: dx.doi.org/10.37945/cbr.2020.07.04
Statistics: views 277 / PDF DL 191 / PDF views 121
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 55 / PDF DL 156 / PDF views 59
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 100 / PDF DL 185 / PDF views 90
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 163 / PDF DL 267 / PDF views 115
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 80 / PDF DL 310 / PDF views 58
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 163 / PDF DL 256 / PDF views 104
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 103 / PDF DL 137 / PDF views 54
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 77 / PDF DL 150 / PDF views 54
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 110 / PDF DL 132 / PDF views 73
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 167 / PDF DL 216 / PDF views 47
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 137 / PDF DL 333 / PDF views 199
Analyzed Legislation
Financial accounting and reporting
Pages: 71-72
DOI: dx.doi.org/10.37945/cbr.2020.03.08
Statistics: views 55 / PDF DL 60 / PDF views 24
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 460 / PDF DL 977 / PDF views 104
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 286 / PDF DL 770 / PDF views 76
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 454 / PDF DL 948 / PDF views 84
Analyzed Legislation
Financial accounting and reporting
Pages: 67-72
DOI: dx.doi.org/10.37945/cbr.2020.02.08
Statistics: views 215 / PDF DL 693 / PDF views 20
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 267 / PDF DL 258 / PDF views 63
New Accounting Regulations on Waste Management
Financial accounting and reporting
Pages: 11-21
Statistics: views 205 / PDF DL 305 / PDF views 38
Features of the Accounting Records Specific to the Cooperative System in Agricultural Cooperatives
Financial accounting and reporting
Pages: 31-41
Statistics: views 155 / PDF DL 301 / PDF views 84
Analyzed Legislation
Financial accounting and reporting
Pages: 71-72
Statistics: views 143 / PDF DL 169 / PDF views 20
