Financial accounting and reporting
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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 85 / PDF DL 122 / PDF views 33
Financial accounting and reporting
![The Specific Accounting of the Group of Manufacturers Functional in the Agricultural Cooperative](https://www.ceccarbusinessreview.ro/img/w-310/h-0/imagini/articole/2023/2/the-specific-accounting-of-the-group-of-manufacturers-functional-in-the-agricultural-cooperative-a283.jpg)
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 85 / PDF DL 99 / PDF views 21
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](https://www.ceccarbusinessreview.ro/img/w-310/h-0/imagini/articole/2023/2/the-accounting-and-fiscal-treatment-of-mining-royalties-in-the-case-of-entities-that-carry-out-exploitation-a284.jpg)
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 83 / PDF DL 76 / PDF views 41
Financial and performance management
![Diagnosis of the Entity’s Financial Position. Comparative Study Romania Versus the Republic of Moldova](https://www.ceccarbusinessreview.ro/img/w-310/h-0/imagini/articole/2023/2/diagnosis-of-the-entitys-financial-position-comparative-study-romania-versus-the-republic-of-moldova-a285.jpg)
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 63 / PDF DL 95 / PDF views 38
Business valuation
![Assessment Approaches: The Cost Approach](https://www.ceccarbusinessreview.ro/img/w-310/h-0/imagini/articole/2023/2/assessment-approaches-the-cost-approach-a286.jpg)
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 120 / PDF DL 146 / PDF views 73
Taxation
![Single Statement Corresponding to 2023](https://www.ceccarbusinessreview.ro/img/w-310/h-0/imagini/articole/2023/2/single-statement-corresponding-to-2023-a287.jpg)
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 133 / PDF DL 134 / PDF views 45
Financial and performance management
![Drivers of Operating Profit: A Focus on Selected Firms’ Costs](https://www.ceccarbusinessreview.ro/img/w-310/h-0/imagini/articole/2023/2/drivers-of-operating-profit-a-focus-on-selected-firms-costs-a288.jpg)
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 39 / PDF DL 77 / PDF views 26