Articles with keyword "fair value"

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

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

Claudia Cătălina Ciocan

Financial accounting and reporting

Pages: 48-59

Number 10, October 2022

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

Statistics: views 89 / PDF DL 195 / PDF views 85

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

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

Claudia Cătălina Ciocan

Financial accounting and reporting

Pages: 3-14

Number 9, September 2022

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

Statistics: views 115 / PDF DL 191 / PDF views 72

Abstract | PDF (248.64 KB)

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

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

Mărioara Molociniuc (Hrițcan)

Financial accounting and reporting

Pages: 63-72

Number 5, May 2021

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

Statistics: views 264 / PDF DL 389 / PDF views 142

Abstract | PDF (389.52 KB)

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

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

Mărioara Molociniuc (Hrițcan)

Financial accounting and reporting

Pages: 9-18

Number 4, April 2021

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

Statistics: views 399 / PDF DL 1103 / PDF views 227

Abstract | PDF (397.67 KB)

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

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

Bogdan Cosmin Gomoi

Financial accounting and reporting

Pages: 24-34

Number 5, May 2020

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

Statistics: views 226 / PDF DL 511 / PDF views 245

Abstract | PDF (8.36 MB)

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

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

Lucian-Dorel Ilincuță

Financial accounting and reporting

Pages: 12-23

Number 3, March 2020

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

Statistics: views 280 / PDF DL 418 / PDF views 91

Abstract | PDF (8.02 MB)

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

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

Lucian-Dorel Ilincuță

Financial accounting and reporting

Pages: 30-39

Number 2, February 2020

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

Statistics: views 483 / PDF DL 1142 / PDF views 106

Abstract | PDF (8.16 MB)


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