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

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

Pages: 3-13

Published online: 27 Mar 2023

DOI: dx.doi.org/10.37945/cbr.2023.02.01

Statistics: views 75 / PDF DL 103 / PDF views 32

Abstract | PDF (247.34 KB)

Financial accounting and reporting

The Specific Accounting of the Group of Manufacturers Functional in the Agricultural Cooperative

The Specific Accounting of the Group of Manufacturers Functional in the Agricultural Cooperative

Paul C. Șchiopu

Pages: 14-20

Published online: 27 Mar 2023

DOI: dx.doi.org/10.37945/cbr.2023.02.02

Statistics: views 80 / PDF DL 87 / PDF views 21

Abstract | PDF (193.13 KB)

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

The Accounting and Fiscal Treatment of Mining Royalties in the Case of Entities that Carry Out Exploitation Activities of Geothermal Waters

Delia David, Ștefania Amalia Nicoară, Luminița Păiușan

Pages: 21-28

Published online: 27 Mar 2023

DOI: dx.doi.org/10.37945/cbr.2023.02.03

Statistics: views 70 / PDF DL 59 / PDF views 34

Abstract | PDF (200.75 KB)

Financial and performance management

Diagnosis of the Entity’s Financial Position. Comparative Study Romania Versus the Republic of Moldova

Diagnosis of the Entity’s Financial Position. Comparative Study Romania Versus the Republic of Moldova

Bogdan Cosmin Gomoi

Pages: 29-40

Published online: 27 Mar 2023

DOI: dx.doi.org/10.37945/cbr.2023.02.04

Statistics: views 58 / PDF DL 82 / PDF views 37

Abstract | PDF (241.50 KB)

Business valuation

Assessment Approaches: The Cost Approach

Assessment Approaches: The Cost Approach

Elena Valentina Țilică, Radu Ciobanu

Pages: 41-49

Published online: 27 Mar 2023

DOI: dx.doi.org/10.37945/cbr.2023.02.05

Statistics: views 110 / PDF DL 122 / PDF views 65

Abstract | PDF (303.64 KB)

Taxation

Single Statement Corresponding to 2023

Single Statement Corresponding to 2023

Lucian Cernușca

Pages: 50-61

Published online: 27 Mar 2023

DOI: dx.doi.org/10.37945/cbr.2023.02.06

Statistics: views 131 / PDF DL 126 / PDF views 44

Abstract | PDF (415.54 KB)

Financial and performance management

Drivers of Operating Profit: A Focus on Selected Firms’ Costs

Drivers of Operating Profit: A Focus on Selected Firms’ Costs

Gilbert Ogechukwu Nworie, Ugochukwu J. Nwoye

Pages: 62-72

Published online: 27 Mar 2023

DOI: dx.doi.org/10.37945/cbr.2023.02.07

Statistics: views 36 / PDF DL 63 / PDF views 25

Abstract | PDF (276.10 KB)


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