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 45 / PDF DL 44 / PDF views 18

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 47 / PDF DL 40 / PDF views 13

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 18 / PDF DL 16 / PDF views 8

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 28 / PDF DL 26 / PDF views 25

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 55 / PDF DL 43 / PDF views 31

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 93 / PDF DL 68 / PDF views 34

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 22 / PDF DL 29 / PDF views 14

Abstract | PDF (276.10 KB)


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