Проблемные аспекты учета в небанковских кредитных организациях
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2023-05-02 21:53
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ДИМОВА, Анна. Проблемные аспекты учета в небанковских кредитных организациях. In: Provocările contabilităţii în viziunea tinerilor cercetători, Ed. 5, 11-12 martie 2021, Chişinău. Chişinău: 2021, Ediția a 5-a, pp. 176-185. ISBN 978-9975-155-12-0.
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Provocările contabilităţii în viziunea tinerilor cercetători
Ediția a 5-a, 2021
Conferința "Provocările contabilităţii în viziunea tinerilor cercetători"
5, Chişinău, Moldova, 11-12 martie 2021

Проблемные аспекты учета в небанковских кредитных организациях

Issues of accounting in non-bank credit organizations

JEL: M41

Pag. 176-185

Димова Анна
 
Молдавская экономическая академия
 
Disponibil în IBN: 27 iunie 2022


Rezumat

The non-bank lending, being a part of the financial-credit system, has a positive effect on the competitiveness of the business environment, as well as on the dynamism of socio-economic processes. The activity of the non-bank credit organizations is becoming increasingly important for the national economy, business development, as well as for the improvement of the citizens’ living standards. The article deals with the actual issues of accounting in the nonbank credit organizations, which are typical for the Republic of Moldova. The existing problems of accounting are analyzed and debate solutions are proposed, such as the development of specific accounting rules, consideration of alternative forms of insurance against non-bank credit organizations’ risks and others.

Cuvinte-cheie
financial services, non-bank credit organizations, accounting, loan insurance, loans, accounting policies