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 59 / PDF DL 61 / PDF views 25
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 62 / PDF DL 53 / PDF views 16
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 33 / PDF DL 35 / PDF views 12
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 35 / PDF DL 39 / PDF views 30
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 76 / PDF DL 66 / PDF views 42
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 103 / PDF DL 79 / PDF views 40
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 30 / PDF DL 43 / PDF views 15
