Need to study this discipline resulting from the specific activity of commercial banks. Accounting reform of financial institutions - Bank lending in Moldova led to a series of changes in the accounting organization of commercial banking operations. The first step in this direction was the implementation of changes in the accounting chart of accounts in banks. Implementing IFRS in the Moldovan banking system will contribute to a greater transparency in financial reporting to a better understanding of the financial position and of results of the economic entities. By the accounting law the entities with public interest and the commercial banks must apply the IFRS for financial reporting elaboration, and accounting organization.