It is known that licensed banks in the Republic of Moldova are in the period of fulfilling the action plan with a view to implementing the project on transition from the National Accounting Standards to the International Financial Reporting Standards (IFRS). Fair and timely decisions are only possible based on objective and successive information, which explains the need for IFRS. At the same time, a major role in popularization of IFRS is played by the specialized publications. Therefore, this article aims at highlighting genuine financial information, transparency, comparability of accounting data and will increase reliability of financial statements of licensed banks. Thus, this research aims to present the accounting of the pledged assets passed to the licensed banks from the Republic of Moldova for the repayment of the granted loan, taking into account the enforcement of the obligation secured by the pledge deadline, the right to possession of the pledged asset and not the least of its value. In the research there was mainly used the method of monographic study applying elements of observation, selection, induction and deduction.