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Economics and loan associations
Contabilitatea provizioanelor pentru pierderi din împrumuturi acordate şi dobânzile aferente
Una din particularităţile activităţii AEÎ constă în existenţa permanentă a riscului ca împrumuturile acordate să nu fie parţial sau integral rambursate, iar dobânda calculată, respectiv achitată. Riscul de împrumut reprezintă riscul de nerambursare parţială sau integrală a împrumutului acordat. Gestiunea acestui risc constă în întreprinderea unor acţiuni de a reduce pierderile posibile care pot proveni din nerambursarea parţială sau integrală a împrumuturilor acordate sau neachitarea dobânzilor calculate. Există pierderi identificate, care pot fi dete...
Monitorul fiscal FISC.md Nr. 2(43)2018
Instituții:
Academia de Studii Economice a Moldovei (ASEM) | Banca Naţională a Moldovei | Publicaţia periodică "Monitorul Fiscal FISC.MD" | Serviciul Fiscal de Stat
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The date of publishing:
20 February /2018 14:27
Catalogul tematic
Contabilitate | Noutăți | Administrare fiscală
Tags:
provizioane | imprumut | dobânzi | banca | Active | Asociația | risc | supravegherea pieţei | Contabilitate | sold
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