Share-based payments can take different forms and have different purposes, which influence the accounting treatment and financial reporting of the transactions. So, the objective of this study is to record and present in the financial statements the effects of share-based transactions. In this context, we proposed to carry out an X-ray of the accounting and financial reporting of share-based payment transactions for entities from the Republic of Moldova from the perspective of SNC and IFRS application, with the aim of highlighting the elements and the degree of convergence and/or divergence between SNC and IFRS. Based on the review of specialized literature, existing standards and legislation, the paper indicates that the accounting treatments applied by entities from the Republic of Moldova based on SNC differ significantly from IFRS. As we will demonstrate, Moldovan entities fail to use some of the advanced assessment methods, and their reports are generally quite short compared to their international counterparts.