Financial accounting and reporting

Co-operation – Challenges for the Accounting Profession

Co-operation – Challenges for the Accounting Profession

Maria Mornea

Pages: 3-12

Published online: 24 Apr 2023

DOI: dx.doi.org/10.37945/cbr.2023.03.01

Statistics: views 107 / PDF DL 204 / PDF views 65

Abstract | PDF (243.17 KB)

Business strategy, risk and corporate governance

Legal, Accounting and Tax Issues Regarding the Simultaneous Dissolution and Liquidation of Limited Liability Companies in Financial Difficulty

Legal, Accounting and Tax Issues Regarding the Simultaneous Dissolution and Liquidation of Limited Liability Companies in Financial Difficulty

Mihaela Enachi, Cristina-Ionela Breahnă-Pravăț

Pages: 13-24

Published online: 24 Apr 2023

DOI: dx.doi.org/10.37945/cbr.2023.03.02

Statistics: views 272 / PDF DL 359 / PDF views 182

Abstract | PDF (215.65 KB)

Financial and performance management

Cost of the Products’ Life Cycle

Cost of the Products’ Life Cycle

Corina-Graziella Bâtcă-Dumitru, Daniela-Nicoleta Sahlian, Cleopatra Șendroiu

Pages: 25-33

Published online: 24 Apr 2023

DOI: dx.doi.org/10.37945/cbr.2023.03.03

Statistics: views 119 / PDF DL 211 / PDF views 67

Abstract | PDF (254.83 KB)

Financial and performance management

Analysis of Results and Adjacent Structures in the Industry of Cosmetic and Perfumery Products

Analysis of Results and Adjacent Structures in the Industry of Cosmetic and Perfumery Products

Bogdan Cosmin Gomoi

Pages: 34-45

Published online: 24 Apr 2023

DOI: dx.doi.org/10.37945/cbr.2023.03.04

Statistics: views 91 / PDF DL 224 / PDF views 60

Abstract | PDF (568.03 KB)

Business valuation

Assessment Approaches: Market Approach

Assessment Approaches: Market Approach

Elena Valentina Țilică, Radu Ciobanu

Pages: 46-52

Published online: 24 Apr 2023

DOI: dx.doi.org/10.37945/cbr.2023.03.05

Statistics: views 114 / PDF DL 236 / PDF views 60

Abstract | PDF (214.51 KB)

Taxation

Updates on the Taxation of Lease Income in 2023

Updates on the Taxation of Lease Income in 2023

Lucian Cernușca

Pages: 53-61

Published online: 24 Apr 2023

DOI: dx.doi.org/10.37945/cbr.2023.03.06

Statistics: views 295 / PDF DL 276 / PDF views 134

Abstract | PDF (218.09 KB)

Financial accounting and reporting

Effects of IPSAS Adoption in Public Institutions in Romania on the Quality of Financial Reporting

Effects of IPSAS Adoption in Public Institutions in Romania on the Quality of Financial Reporting

Elena Alina Olaru (Colbea)

Pages: 62-72

Published online: 24 Apr 2023

DOI: dx.doi.org/10.37945/cbr.2023.03.07

Statistics: views 39 / PDF DL 149 / PDF views 21

Abstract | PDF (246.62 KB)


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