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Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/4397
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dc.contributor.authorGeorgeta, Melnic-
dc.date.accessioned2025-09-10T09:25:39Z-
dc.date.available2025-09-10T09:25:39Z-
dc.date.issued2025-04-
dc.identifier.urihttps://irek.ase.md:443/xmlui/handle/123456789/4397-
dc.description.abstractThis article addresses the main challenges encountered in the accounting of loans within the banking sector of the Republic of Moldova, in the context of harmonization with International Financial Reporting Standards (IFRS 9), National Accounting Standards (NAS), and the prudential regulations issued by the National Bank of Moldova (NBM). The analysis highlights inconsistencies in the recognition, measurement, provisioning, and reporting of loans and proposes solutions for aligning accounting practices with both prudential and international requirements. CZU: 657:336.717.061; JEL: M40, M41en_US
dc.description.sponsorshipMELNIC, Georgeta. Aspecte problematice privind contabilizarea creditelor în banci = Problematic aspects regarding the accounting of loans in the banking sector. Online. In: International Scientific Conference on Accounting, ISCA 2025, 14 Edition: Collection of scientific articles = Conferinţa ştiinţifică internaţională de contabilitate, ISCA 2025, Ediţia a 14-a: Culegere de articole ştiinţifice, April 4-5 2025. Chişinău: [S. n.], 2025 (SEP ASEM), pp. 121-125. ISBN 978-9975-168-34-2 (PDF). Disponibil: https://doi.org/10.53486/isca2025.15en_US
dc.language.isootheren_US
dc.publisherASEMen_US
dc.subjectbanking accountingen_US
dc.subjectIFRS 9en_US
dc.subjectNASen_US
dc.subjectNBMen_US
dc.subjectprovisioningen_US
dc.subjectbank loansen_US
dc.subjectfinancial reportingen_US
dc.titleAspecte problematice privind contabilizarea creditelor în bancien_US
dc.title.alternativeProblematic aspects regarding the accounting of loans in the banking sectoren_US
dc.typeArticleen_US
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