Aspecte problematice privind contabilizarea creditelor în banci

Georgeta, Melnic

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dc.contributor.author	Georgeta, Melnic
dc.date.accessioned	2025-09-10T09:25:39Z
dc.date.available	2025-09-10T09:25:39Z
dc.date.issued	2025-04
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/4397
dc.description.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	en_US
dc.description.sponsorship	MELNIC, 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/isca2025.15	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	banking accounting	en_US
dc.subject	IFRS 9	en_US
dc.subject	NAS	en_US
dc.subject	NBM	en_US
dc.subject	provisioning	en_US
dc.subject	bank loans	en_US
dc.subject	financial reporting	en_US
dc.title	Aspecte problematice privind contabilizarea creditelor în banci	en_US
dc.title.alternative	Problematic aspects regarding the accounting of loans in the banking sector	en_US
dc.type	Article	en_US