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 75 / PDF DL 105 / PDF views 32
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 80 / PDF DL 89 / 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
Pages: 21-28
Published online: 27 Mar 2023
DOI: dx.doi.org/10.37945/cbr.2023.02.03
Statistics: views 72 / PDF DL 60 / PDF views 36
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 60 / PDF DL 85 / PDF views 37
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 111 / PDF DL 123 / PDF views 65
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 131 / PDF DL 126 / PDF views 44
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 36 / PDF DL 64 / PDF views 25
