Regulatory Alerts2019-03-15
Chart of Accounts for Bookkeeping in Licensed Banks of the Republic of Moldova
The National Bank of Moldova mandates this Chart of Accounts to standardize bookkeeping practices for licensed banks and their subsidiaries in the Republic of Moldova. The document establishes a seven-class hierarchical structure for accounts covering assets, liabilities, capital, income, expenses, and conditional or memorandum items, aligned with International Financial Reporting Standards. It defines specific terminology, numerical coding conventions, and double-entry or single-entry bookkeeping rules to ensure adequate recording of financial operations and accurate financial statement preparation.
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