Проблемные аспекты учета в небанковских кредитных организациях

Abstract

The non-bank lending, being a part of the financial-credit system, has a positive effect on the competitiveness of the business environment, as well as on the dynamism of socio-economic processes. The activity of the non-bank credit organizations is becoming increasingly important for the national economy, business development, as well as for the improvement of the citizens’ living standards. The article deals with the actual issues of accounting in the nonbank credit organizations, which are typical for the Republic of Moldova. The existing problems of accounting are analyzed and debate solutions are proposed, such as the development of specific accounting rules, consideration of alternative forms of insurance against non-bank credit organizations’ risks and others. JEL: M41