StatusThe thesis was presented on the 23 December, 2011
Approved by NCAA on the 16 February, 2012
Abstract– 3.37 Mb / in romanian
– 3.22 Mb / in romanian
The dissertation’s structure: introduction, three chapters, conclusions and offers, bibliography of 141 titles, 9 appendices, 129 pages of the body text, 34 tables and 18 pictures. The received results are published in 12 scientific works.
The area of study: accounting.
The objective of the work: working out new approaches to accounting of financial instruments, adaptation of financial accounting international standards recommendations to the realia of national accounting.
The research purposes: critical studying of financial instruments assessment methods by argument of optimal ways of solving the existing problems; perfecting the accounting of the base and derivative financial instruments; consideration of the possibility of financial assets impairment reflection. The novelty and scientific originality: the offer of detailed classification of financial instruments; the offer of the settlement mechanisms of financial instruments accounting operating system in the Republic of Moldova; development of the synthetic accounting methodology on the basis of the offered accounts of the first and second order.
The main scientific challenge in the field of study: improving the accounting of existing basic financial instruments, as well as to develop methodologies of accounting of complex operations with financial instruments, such as impairment of assets, accounting of derivative financial instruments and hedging.
The theoretical importance and practical significance: reasoning and offering a complex procedure of financial instruments accounting; the possibility of application in accounting of the enterprises from the Republic of Moldova of the currently available financial instruments accounting methods.
The implementation of scientific results: the results of researches in the field of financial instruments accounting are introduced at 4 enterprises of various fields of activity.
Under consideration  :