StatusThe thesis was presented on the 25 November, 2011
Approved by NCAA on the 16 February, 2012
Abstract– 0.27 Mb / in romanian
– 0.49 Mb / in russian
Structurally the presented thesis consists of an introduction, three chapters, overall conclusions and recommendations, a bibliography of 210 items, 25 appendices, 120 pages of the main text, 33 tables and 12 charts. There have been published 14 papers of total amount of more than 3.5 units of 40,000 ens (including 4 papers in annotated editions) as a result of the research.
Domain of the research: accounting – problems of preparation and presentation of accounting data and financial statements on restructuring an entity.
Main objective of the research is justification and elaboration of theoretical and methodical approaches of business transactions accounting, deriving from entities reorganization considering particular features of the modern national economy of the Republic of Moldova.
Scientific novelty and originality of the thesis lies in raising theoretical substation and methodological and practical recommendations elaboration for development of accounting and financial reporting in terms of business entities reorganization.
Main scientific problem of the research field is imposed by necessity of efficient accounting and financial reporting system designing for different form of corporate reorganization in the Republic of Moldova.
Theoretical value and practical contribution of the results obtained consist in systematization, substation and application of the accounting approach, adapted to processes of entities reorganization management. Recommendations made by the author, can by applied for existing practice development of accounting and financial reporting procedures in terms of business entities reorganization.
Implementation of the results obtained: developed practical recommendations and methodological techniques have been applied in production of some Moldovan companies. Certain elaborations, concerning share exchange rate and dividing balance sheet, have been implemented in S.A. «Transservice-M»’s reorganization.