Aspecte problematice privind contabilizarea creditelor în banci

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