Financial accounting and reporting
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
Pages: 3-13
Published online: 27 Mar 2023
DOI: dx.doi.org/10.37945/cbr.2023.02.01
Statistics: views 115 / PDF DL 245 / PDF views 45
Financial accounting and reporting
The Specific Accounting of the Group of Manufacturers Functional in the Agricultural Cooperative
Pages: 14-20
Published online: 27 Mar 2023
DOI: dx.doi.org/10.37945/cbr.2023.02.02
Statistics: views 101 / PDF DL 212 / PDF views 24
Financial accounting and reporting
The Accounting and Fiscal Treatment of Mining Royalties in the Case of Entities that Carry Out Exploitation Activities of Geothermal Waters
Pages: 21-28
Published online: 27 Mar 2023
DOI: dx.doi.org/10.37945/cbr.2023.02.03
Statistics: views 128 / PDF DL 217 / PDF views 61
Financial and performance management
Diagnosis of the Entity’s Financial Position. Comparative Study Romania Versus the Republic of Moldova
Pages: 29-40
Published online: 27 Mar 2023
DOI: dx.doi.org/10.37945/cbr.2023.02.04
Statistics: views 79 / PDF DL 223 / PDF views 48
Business valuation
Assessment Approaches: The Cost Approach
Pages: 41-49
Published online: 27 Mar 2023
DOI: dx.doi.org/10.37945/cbr.2023.02.05
Statistics: views 156 / PDF DL 285 / PDF views 92
Taxation
Single Statement Corresponding to 2023
Pages: 50-61
Published online: 27 Mar 2023
DOI: dx.doi.org/10.37945/cbr.2023.02.06
Statistics: views 142 / PDF DL 257 / PDF views 46
Financial and performance management
Drivers of Operating Profit: A Focus on Selected Firms’ Costs
Pages: 62-72
Published online: 27 Mar 2023
DOI: dx.doi.org/10.37945/cbr.2023.02.07
Statistics: views 49 / PDF DL 206 / PDF views 34
