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The accountancy’s problems in exterior trade operations

Author: Fulga Viorica
Degree:doctor of economics
Speciality: 08.00.12 - Accounting; Audit; Economic Analysis
Scientific adviser: Tudor Tuhari
doctor habilitat, professor, Cooperative Trade University of Moldova
Institution: Cooperative Trade University of Moldova
Scientific council: D 32-08.00.12-27.03.08
Academy of Economic Studies of Moldova


The thesis was presented on the 1 February, 2011
Approved by NCAA on the 8 July, 2011


Adobe PDF document0.46 Mb / in romanian


foreign trade, import, export, recognition, evaluation, account, currency, foreign currency, foreign exchange, customs duty. Study area: accounting


The thesis structure: introduction, four chapters, conclusions and recommendations, a bibliography of 176 titles, 26 annexes, 125 pages basic texts, 12 figures, 17 tables. The obtained results are published in 16 scientific papers.

Study area:accounting.

The goal of the investigation: to examine the key issues that are inherent in foreign trade and accounting operations of the departments to improve the theoretical foundations of this methodology in the context of international economic relations.

The investigation objectives: justification ways to improve foreign trade accounting operations to ensure a high level of credibility and comparability of accounting information, critical assessment of how to account for material goods, services in foreign trade, to examine the possibility of applying an alternative valuation methods assets, liabilities, claims operations import and export of goods and services.

The novelty and scientific originality: reflection operations relating to the importation of goods into management accounting system, clarifying the content of the monetary and non-monetary items accounting for foreign currency operations, evaluating the purchase value of imported and exported goods at the average rate of foreign exchange, accounting foundation operations processing.

The theoretical signification: how to account for grounding external trade operations with goods and services.

The applied value: the possibility to apply the alternative variant of evaluation of imported and exported goods, liabilities, claims, the improving of the quality of the documentary circuit in order to enhance the control performance of each operation of import and export of goods, the development of policy recommendations for establishing accounting and financial reporting entities involved in foreign trade.

The implementation of the scientific results: the results of the investigations have been implemented in operations in foreign currency accounts in the company of providing services of export and in perfecting the operations of export and import documentation of goods in the company from the range of consumer co-operation.