Financial accounting and reporting

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

Pages: 3-14

Published online: 28 Oct 2022

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

Statistics: views 106 / PDF DL 163 / PDF views 57

Abstract | PDF (248.64 KB)

Financial accounting and reporting

Public Procurement of Tangible Fixed Assets. Legal Provisions and Accounting Treatments

Public Procurement of Tangible Fixed Assets. Legal Provisions and Accounting Treatments

Aurelia Ștefănescu, Ileana Cosmina Pitulice, Adriana Florina Popa

Pages: 15-23

Published online: 28 Oct 2022

DOI: dx.doi.org/10.37945/cbr.2022.09.02

Statistics: views 83 / PDF DL 89 / PDF views 46

Abstract | PDF (368.57 KB)

Financial accounting and reporting

Account Management and Accounting Operations Specific to the Agricultural Cooperatives (VIII)

Account Management and Accounting Operations Specific to the Agricultural Cooperatives (VIII)

Paul C. Șchiopu

Pages: 24-32

Published online: 28 Oct 2022

DOI: dx.doi.org/10.37945/cbr.2022.09.03

Statistics: views 91 / PDF DL 111 / PDF views 44

Abstract | PDF (241.80 KB)

Finance

Short Financial Diagnosis at a Do-It-Yourself Company

Short Financial Diagnosis at a Do-It-Yourself Company

Bogdan Cosmin Gomoi

Pages: 33-43

Published online: 28 Oct 2022

DOI: dx.doi.org/10.37945/cbr.2022.09.04

Statistics: views 94 / PDF DL 105 / PDF views 56

Abstract | PDF (251.83 KB)

Taxation

Accounting and Fiscal Treatment Regarding the Travel Expenses

Accounting and Fiscal Treatment Regarding the Travel Expenses

Lucian Cernușca

Pages: 44-54

Published online: 28 Oct 2022

DOI: dx.doi.org/10.37945/cbr.2022.09.05

Statistics: views 305 / PDF DL 284 / PDF views 135

Abstract | PDF (216.52 KB)

Financial accounting and reporting

How Quarterly Reports Support the Market

How Quarterly Reports Support the Market

Natashya Natashya, Yanuar Nanok Soenarno

Pages: 55-61

Published online: 28 Oct 2022

DOI: dx.doi.org/10.37945/cbr.2022.09.06

Statistics: views 36 / PDF DL 62 / PDF views 25

Abstract | PDF (203.58 KB)

Financial and performance management

How Banks Can Leverage Credit Risk Evaluation to Improve Financial Performance

How Banks Can Leverage Credit Risk Evaluation to Improve Financial Performance

Daniul Thomas Isenberg, Mesbaul Haque Sazu, Sakila Akter Jahan

Pages: 62-72

Published online: 28 Oct 2022

DOI: dx.doi.org/10.37945/cbr.2022.09.07

Statistics: views 43 / PDF DL 76 / PDF views 20

Abstract | PDF (249.20 KB)


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