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Accounting for goodwill, human factor and copyrights

Author: Ţurcanu Svetlana
Degree:doctor of economics
Speciality: 08.00.12 - Accounting; Audit; Economic Analysis
Scientific adviser: Vasile Bucur
doctor habilitat, professor, Academy of Economic Studies of Moldova
Institution: Academy of Economic Studies of Moldova


The thesis was presented on the 25 November, 2011
Approved by NCAA on the 22 December, 2011


Adobe PDF document1.75 Mb / in romanian


goodwill, badwill, human factor, copyright, literary work, architectural work, software, recognition, evaluation, account, business combinations, impairment of assets.


The thesis structure: introduction, three chapters, conclusions and recommendations, a bibliography of 182 titles, 30 annexes, 133 pages basic texts, 40 tables, 18 figures. The obtained results are published in 14 scientific works.

Study area: accounting.

The aim and the objectives of the thesis: examining of the key issues of the accounting for goodwill and copyrights, justification of its methodology improving directions in the context of international financial reporting standards and also development of the accounting for human factor in order to ensure a high level of credibility and comparability of accounting information.

The novelty and scientific originality: formulation of the definitions for goodwill, badwill and human factor based on economic approach; presentation of the accounting improving ways for elements of intangible assets as goodwill and copyrights; elaborating for the first time of the accounting for human factor.

The importance of the said scientific problem in the area of research consists in the improvement of accounting for goodwill, badwill and copyrights and in elaborating of the accounting for human factor within entities.

The theoretical signification and practical value consists in the formulation of the theoretical recommendations seen in close correlation with its realizations in practice, regarding the improving accounting for goodwill, human factor and copyrights of the entities.

The implementation of the scientific results: the results of the investigations have been accepted for implementation in the educational programs elaborated at the institution of higher education and in the domain of accounting for copyrights at the national entity which practice accounting for the copyrights.