Articles with keyword "financial statements"

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 2 / PDF DL 3 / PDF views 0

Abstract | PDF (247.34 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 108 / PDF DL 179 / PDF views 75

Abstract | PDF (425.68 KB)

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

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

Financial accounting and reporting

Pages: 3-8

Number 1, January 2022

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

Statistics: views 172 / PDF DL 146 / PDF views 98

Abstract | PDF (222.39 KB)

The General Budget and the Provisional Financial Statements

The General Budget and the Provisional Financial Statements

Corina-Graziella Bâtcă-Dumitru, Daniela-Nicoleta Sahlian, Cleopatra Șendroiu

Financial and performance management

Pages: 9-16

Number 1, January 2022

DOI: dx.doi.org/10.37945/cbr.2022.01.02

Statistics: views 173 / PDF DL 141 / PDF views 80

Abstract | PDF (233.90 KB)

The Adjustment of Individual Annual Financial Statements

The Adjustment of Individual Annual Financial Statements

Corina-Graziella Bâtcă-Dumitru

Financial accounting and reporting

Pages: 12-18

Number 12, December 2020

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

Statistics: views 150 / PDF DL 384 / PDF views 81

Abstract | PDF (8.83 MB)

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

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

Bogdan-Alexandru Smercinschi

Financial accounting and reporting

Pages: 3-14

Number 11, November 2020

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

Statistics: views 89 / PDF DL 145 / PDF views 39

Abstract | PDF (8.75 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 277 / PDF DL 919 / PDF views 184

Abstract | PDF (8.43 MB)

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

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

Corina-Graziella Bâtcă-Dumitru, Alina-Mihaela Irimescu

Financial accounting and reporting

Pages: 3-12

Number 5, May 2020

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

Statistics: views 189 / PDF DL 360 / PDF views 130

Abstract | PDF (8.28 MB)

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

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

Mirela Nichita, Mirela Păunescu, Daniela Artemisa Calu

Financial accounting and reporting

Pages: 13-23

Number 5, May 2020

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

Statistics: views 110 / PDF DL 390 / PDF views 73

Abstract | PDF (8.27 MB)

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

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

Elena Stănciulescu

Financial accounting and reporting

Pages: 31-37

Number 4, April 2020

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

Statistics: views 127 / PDF DL 211 / PDF views 94

Abstract | PDF (8.17 MB)

Case Study on the Presentation of Financial Statements in the Communist Period and in Current Times (II)

Case Study on the Presentation of Financial Statements in the Communist Period and in Current Times (II)

Sonia Elena Popescu

Financial accounting and reporting

Pages: 3-9

Number 2, February 2020

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

Statistics: views 476 / PDF DL 1074 / PDF views 133

Abstract | PDF (8.06 MB)

Case Study on the Presentation of Financial Statements in the Communist Period and in Current Times (I)

Case Study on the Presentation of Financial Statements in the Communist Period and in Current Times (I)

Sonia Elena Popescu

Financial accounting and reporting

Pages: 3-10

Number 1, January 2020

Statistics: views 286 / PDF DL 321 / PDF views 70

Abstract | PDF (7.96 MB)


This website uses cookies to analyze the traffic and to improve the browsing experience. The cookies of third party companies / services placed on this site (Google Analytics, Facebook, Twitter, Disqus) are included here. By continuing to use this website, you agree to the storage of all cookies on your device.
I understand
More details