Tehnici de contabilizare a elementelor de active financiare

Abstract

The financial assets have an important role in the economic entities. Over time financial assets value are increasing. Based on this principle, we believe that the accounting of financial asset elements should be well defined to avoid confusion when are used the accounting information with reference to it. Well, the accounting methodology for this compartment is more clearly foreseen by IFRS, but in company can arise many problems that require a more in-depth approach. Thus, the purpose of this paper is to clarify some moments related to the accounting of financial assets. The research methods of this theme are: determinating the accounting methods of the financial assets components that are applied at national level but also abroad, researching the normative provisions in the territory of Republic of Moldova and comparing its with UE provisions. JEL: M 41