Contabilizarea tranzacțiilor cu valori mobiliare de stat

Abstract

This article explores the significance of accounting for government securities transactions, emphasizing their crucial role in shaping economic indicators and fiscal policies. Employing a mixed-methods approach, including case studies, the research assesses the impact of these transactions on financial situations. The study underscores the need for transparent and standardized accounting procedures, highlighting potential areas for improvement and regulatory adaptations. Results emphasize the importance of aligning accounting practices with evolving economic landscapes for accurate representation and informed decision-making. In essence, the research contributes valuable insights into the complex world of government securities accounting, providing a foundation for discussions and improvements in financial reporting standards. CZU: 657.422.4+657.423.2(478); JEL: M40; DOI: https://doi.org/10.53486/issc2024.55