ПРАВОВЫЕ И БУХГАЛТЕРСКИЕ АСПЕКТЫ УЧЕТА ОПЕРАЦИЙ ПО ЗАЛОГУ ЦЕННЫХ БУМАГ

Анна ЗАКЕРНИЧНАЯ Академия экономических знаний Молдовы

Аннотация

The article is dedicated to the problems of accounting for pledge of securities in conditions of transition of Moldova’s economy. According to this goal and taking into consideration native legislation and experience of developed countries, the author investigates and reveals the basic tendencies in developing of accounting for these transactions, offers the improvement their methodology.