Rezumat: The objective of this article is to present, according to the Order of the Minister of Public Finance No. 1802/2014 for the approval of the Accounting regulations regarding the individual annual financial statements and consolidated annual financial statements, as subsequently amended and supplemented, the recognition of the long-term debt, the summary of accounting regulations regarding these balance sheet elements, the accounting for different transactions and events related to long-term debt, as well as the impact of these transactions and events on the balance sheet and the statement of cash flows.