Articles with keyword "financial reporting"

Particularities of Accounting and of Valuating the Financial Reporting Informational Content for a Fitness Center

Particularities of Accounting and of Valuating the Financial Reporting Informational Content for a Fitness Center

Bogdan Cosmin Gomoi

Financial and performance management

Pages: 6-17

Number 7, July 2024

DOI: dx.doi.org/10.37945/cbr.2024.07.02

Statistics: views 37 / PDF DL 85 / PDF views 49

Abstract | PDF (241.75 KB)

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

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

Elena Alina Olaru (Colbea)

Financial accounting and reporting

Pages: 17-27

Number 4, April 2023

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

Statistics: views 42 / PDF DL 77 / PDF views 36

Abstract | PDF (259.71 KB)

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

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

Elena Alina Olaru (Colbea)

Financial accounting and reporting

Pages: 62-72

Number 3, March 2023

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

Statistics: views 33 / PDF DL 64 / PDF views 19

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

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

Financial accounting and reporting

Pages: 3-13

Number 2, February 2023

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

Statistics: views 95 / PDF DL 140 / PDF views 38

Abstract | PDF (247.34 KB)

Non-Financial Reporting – Key-Element for the Current and Future Business

Non-Financial Reporting – Key-Element for the Current and Future Business

Elena Stănciulescu, Mihai Vuță

Sustainability and non-financial reporting

Pages: 3-8

Number 10, October 2022

DOI: dx.doi.org/10.37945/cbr.2022.10.01

Statistics: views 272 / PDF DL 307 / PDF views 169

Abstract | PDF (205.17 KB)

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

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

Adriana Florina Popa, Mihaela Andreea Nedelea

Financial accounting and reporting

Pages: 53-61

Number 3, March 2022

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

Statistics: views 162 / PDF DL 382 / PDF views 144

Abstract | PDF (425.68 KB)

Detecting the Elements for Cosmeticizing the Financial Statements Using Analytical Models

Detecting the Elements for Cosmeticizing the Financial Statements Using Analytical Models

Valentin Burcă, Oana Bogdan

Financial accounting and reporting

Pages: 3-14

Number 5, May 2021

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

Statistics: views 173 / PDF DL 326 / PDF views 84

Abstract | PDF (414.35 KB)

Exemplifying the Effect of Big Bath Accounting in the Pandemic

Exemplifying the Effect of Big Bath Accounting in the Pandemic

Valentin Burcă, Dorel Mateș, Oana Bogdan

Business strategy, risk and corporate governance

Pages: 3-16

Number 2, February 2021

DOI: dx.doi.org/10.37945/cbr.2021.02.01

Statistics: views 138 / PDF DL 400 / PDF views 95

Abstract | PDF (547.67 KB)

The Accounting Profession in the Context of Globalisation

The Accounting Profession in the Context of Globalisation

Dorel Mateș, Roxana Mirella Irimuș

Financial accounting and reporting

Pages: 58-63

Number 12, December 2020

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

Statistics: views 114 / PDF DL 506 / PDF views 84

Abstract | PDF (8.85 MB)

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

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

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

Financial accounting and reporting

Pages: 11-18

Number 7, July 2020

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

Statistics: views 330 / PDF DL 1087 / PDF views 203

Abstract | PDF (8.43 MB)

Non-Financial Reporting and Reporting for Management in the Circumstances of the Coronavirus Crisis

Non-Financial Reporting and Reporting for Management in the Circumstances of the Coronavirus Crisis

Daniela Artemisa Calu, Mirela Nichita

Sustainability and non-financial reporting

Pages: 13-20

Number 6, June 2020

DOI: dx.doi.org/10.37945/cbr.2020.06.02

Statistics: views 279 / PDF DL 413 / PDF views 143

Abstract | PDF (8.38 MB)

The Road to Transposing the Non-Financial Reporting EU Directive within the Romanian Context – The 2013-2020 Period

The Road to Transposing the Non-Financial Reporting EU Directive within the Romanian Context – The 2013-2020 Period

Adriana Tiron-Tudor, Teodora Viorica Fărcaş, Ioana Dragu, Ecaterina Monica Moise

Sustainability and non-financial reporting

Pages: 63-72

Number 6, June 2020

DOI: dx.doi.org/10.37945/cbr.2020.06.08

Statistics: views 243 / PDF DL 408 / PDF views 150

Abstract | PDF (8.33 MB)


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