Aspecte privind contabilitatea şi raportarea activelor financiare

Abstract

In the economic activity of entities increase the role and the value of financial assets once with the economic and financial development of countries and the wider integration at regional and international level. For these reasons the assets accounting and its financial reporting research are current, in order to optimize and to make the information for decision-making process. These issues will be examined in this paper in terms of the changes taking place at the organization and methodology of accounting in Republic of Moldova linked to adapting the accounting provisions to the requirements of European Union Directive 2013/34. However, account will be taken of the most accounting questions financial assets that remain the focus of IFRS. Under these circumstances, the authors try to help the domestic specialists for the solution existing problems and propose the models for accounting and reporting of financial assets. Research methods are: examining the existing practice, comparing the accounting provisions of RM, IFRS and EU. JEL CLASSIFICATION: M41