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 71 / PDF DL 74 / PDF views 42

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 164 / PDF DL 182 / PDF views 80

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 85 / PDF DL 85 / PDF views 45

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 60 / PDF DL 84 / PDF views 29

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 74 / PDF DL 103 / PDF views 40

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 207 / PDF DL 149 / PDF views 99

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 28 / PDF DL 45 / PDF views 12

Abstract | PDF (246.62 KB)


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