Aspecte comparative privind reglementarea și evidența depozitelor bancare în Republica Moldova și România

Abstract. The article covers the comparative analysis of the regulation and accounting of bank deposits in the Republic of Moldova and Romania. In the first part of the article, the records of the notion of bank deposits' evolution are outlined, furthermore, the analysis on the bank deposits' regulation, in the Republic of Moldova and Romania, is provided, certain points concerning the accounting of bank deposits in the Republic of Moldova and Romania are defined.

In the second part of the article, the particularities of the constitution and utilization of a default fund, in the Republic of Moldova, are depicted.