Articles with keyword "prudence"

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

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

Claudia Cătălina Ciocan

Financial accounting and reporting

Pages: 49-61

Number 11, November 2021

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

Statistics: views 79 / PDF DL 153 / PDF views 48

Abstract | PDF (270.48 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)

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)

Claudia Cătălina Ciocan

Financial accounting and reporting

Pages: 3-11

Number 9, September 2021

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

Statistics: views 75 / PDF DL 125 / PDF views 33

Abstract | PDF (386.14 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 (I)

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)

Claudia Cătălina Ciocan

Financial accounting and reporting

Pages: 3-9

Number 8, August 2021

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

Statistics: views 93 / PDF DL 182 / PDF views 45

Abstract | PDF (307.84 KB)

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

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

Elena Stănciulescu

Financial accounting and reporting

Pages: 24-34

Number 3, March 2020

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

Statistics: views 168 / PDF DL 479 / PDF views 266

Abstract | PDF (8.14 MB)


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