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https://irek.ase.md:443/xmlui/handle/123456789/4397| Title: | Aspecte problematice privind contabilizarea creditelor în banci |
| Other Titles: | Problematic aspects regarding the accounting of loans in the banking sector |
| Authors: | Georgeta, Melnic |
| Keywords: | banking accounting IFRS 9 NAS NBM provisioning bank loans financial reporting |
| Issue Date: | Apr-2025 |
| Publisher: | ASEM |
| Abstract: | This 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, M41 |
| URI: | https://irek.ase.md:443/xmlui/handle/123456789/4397 |
| Appears in Collections: | 2.Articole |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| ISCA 2025_ pp 121-125.pdf | 414.99 kB | Adobe PDF | View/Open |
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