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Particularități ale contabilității în domeniul garantării depozitelor bancare

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cris.sourceIdoai:irek.ase.md:123456789/2711
dc.creatorRomanciuc, Gheorghe
dc.date2023-05-26T09:15:57Z
dc.date2023-05-26T09:15:57Z
dc.date2023-03
dc.date.accessioned2023-11-13T20:54:47Z
dc.date.available2023-11-13T20:54:47Z
dc.descriptionROMANCIUC, Gheorghe. Particularități ale contabilității în domeniul garantării depozitelor bancare = Particulars of Accounting in the Field of Bank Deposit Guarantee. Coord. șt.: LAZARI, Liliana. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 351-360. ISBN 978-9975-147-93-4 (PDF).
dc.descriptionDeposit guarantee schemes (DGS) are authorities that guarantee repayment of a limited amount to compensate depositors whose bank has failed. An underlying principle of DGS is that they are financed entirely by banks and that no taxpayer funds are used. Within SGD, there are a number of accounting peculiarities related to the specifics of existing operations between SGD and banks, as well as those related to the repayment of guaranteed deposits. This article fully analyzes the field of guaranteeing bank deposits in the Republic of Moldova and in particular the specifics of the accounting operations of the organization by identifying the distinctive features for this field of activity. CZU: 657.422.1:336.717.16(478); JEL: M41, G21, G33; DOI: https://doi.org/10.53486/issc2023.46
dc.formatapplication/pdf
dc.identifier978-9975-147-93-4 (PDF)
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/2711
dc.identifier.urihttps://cris.ase.md/handle/123456789/4926
dc.languageother
dc.publisherASEM
dc.subjectdeposit guarantee scheme
dc.subjectbanks
dc.subjectfinancial stability
dc.subjectbank failure
dc.subjectdeposit
dc.subjectlevel of guarantee
dc.subjectdepositors
dc.subjectcompensation
dc.titleParticularități ale contabilității în domeniul garantării depozitelor bancare
dc.titleParticulars of Accounting in the Field of Bank Deposit Guarantee
dc.typeArticle
dspace.entity.typePublication
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