Особенности бухгалтерского учета небанковских кредитных организаций

Abstract

Non-bank credit organizations occupy a significant place in the financial market of Moldova. According to the National Commission on the Financial Market of the Republic of Moldova [1], as of October 1, 2021, non-bank credit organizations provided loans in the amount of 9.4 billion lei to the about 500,000 customers. The correct accounting of income and accounts receivable are key issues in the organization of accounting for non-bank credit organizations. In this article, the author analyzes the regulatory framework in the field of accounting for income and receivables. Compares several possible variants of the procedure for recording the income of non-bank credit organizations and makes suggestions for improving the organization of accounting and disclosure of information in the financial statements of non-bank credit organizations. CZU:657.4:336.73(478); JEL: M40, M41; DOI: 10.5281/zenodo.7060105