ПРАВОВЫЕ И БУХГАЛТЕРСКИЕ ОСОБЕННОСТИ УЧЕТА ОБЛИГАЦИЙ У ИНВЕСТОРА И ЭМИТЕНТА

Анна ЗАКЕРНИЧНАЯ Академия экономических знаний Молдовы

Abstract

This article examines the legal aspects of the issue, circulation and redemption of the bonds with existing legislation of Moldova, as well as features of the accounting of bonds in accordance with National Accounting Standards and International Financial Reporting Standards on January 1, 2010.