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24



1.

.
. n: Studia Universitas. Chiinu, 2009, nr.7 (27), p. 190-193, 0,3 c.a.

2.

. n: Studia Universitas. Chiinu, 2010, nr.2 (32), p. 273-277,

0,5 c.a.
3.

.
. n: Fin-Consultant. Chiinu,
2010, nr.9, p. 77-88, 0,7 c.a.

4.

.
. n: Contabilitate i audit. Chiinu, 2009, nr.9 (169), p. 17-20,
0,3 c.a.

5.

.
. n: CAP - Contabil i auditor profesionist. Chiinu, 2010, nr.1,
p. 32-35, 0,3 c.a.

6.

. . n: Contabilitate i audit. Chiinu,

2011, nr.9 (193), p. 86-91, 0,5 c.a.

7.

.
. :
i. , ia, , 2010, nr.29,
(.1), c. 373-376, 0,5 c.a.

8.

. . n:
Simpozionul Internaional al tinerilor cercettori din 18-19 aprilie 2008. Chiinu: ASEM,
2008, ed. VI, vol. I, p.258-261, 0,2 c.a.

9.

.
. n: Problemele contabilitii n contextul integrrii europene: Conferina
Internaional din 10-11 noiembrie 2009. Chiinu: ASEM, 2010, p. 134-138, 0,3 c.a.

10. . . n:
Simpozionul Internaional al tinerilor cercettori 10-11 aprilie 2009. Chiinu: ASEM 2009,
ed. VII, vol. I, p. 367-370, 0,2 c.a.

25

11. .
. n: Premisele dezvoltrii economiei naionale n
contextul crizei economice: Conferina tiinifico-practic internaional din 28-29 mai
2010. Bli: Presa Universitar, 2010, p. 182-185, 0,4 c.a.
12. .
. n: Simpozionul Internaional al tinerilor
cercettori din 28-29 aprilie 2010. Chiinu: ASEM, 2010, ed. VIII, p. 350-352, 0,2 c.a.

26

ADNOTARE
la teza pentru conferirea titlului tiinific de doctor n economie
"Contabilitatea Instrumentelor Financiare"
Zachernicinaia Anna, Chiinu, 2011
Specialitatea 08.00.12 Contabilitate; audit; analiz economic
Structura tezei: introducere, trei capitole, concluzii i sugestii, bibliografie ce conine 141 de
titluri, 9 anexe, 129 pagini de text, 34 tabele i 18 desene. Rezultatele obinute sunt publicate n
12 lucrri tiinifice.
Cuvinte cheie: instrument financiar, activ financiar, datorie financiar, valoare just, cost
amortizat, depreciere a activelor, instrument financiar compus, instrument financiar derivat,
acoperire mpotriva riscurilor.
Domeniul de studiu: contabilitate.
Scopul tezei: elaborarea noilor abordri a evidenei contabile a instrumentelor financiare,
adaptarea recomandrilor standardelor internaionale de raportare financiar la realitile de
contabilitate naional.
Obiectivele de cercetare: analiza critic a metodelor de evaluare a instrumentelor financiare cu
argumentarea soluiilor optime pentru problemele existente; mbuntirea evidenei contabile a
instrumentelor financiare de baz i derivate; luarea n considerare a posibilitii reflectrii
deprecierii activelor financiare.
Noutatea i originalitatea tiinific: propunerea unei clasificri detaliate a instrumentelor
financiare; propunerea mecanismelor de reglare a sistemului actual de contabilitate a
instrumentelor financiare n Republica Moldova; elaborarea metodologiei contabilitii sintetice
n baza conturilor propuse de ordinul nti i doi.
Problem tiinific important soluionat: mbuntirea sistemului de eviden contabil a
instrumentelor financiare de baz existente, precum i elaborarea metodologiei evidenei
operaiunilor complexe cu instrumentele financiare, cum ar fi deprecierea activelor, evidena
instrumentelor financiare derivative i operaiilor de acoperire mpotriva riscurilor.
Semnificaia teoretic i valoarea aplicativ: argumentarea i propunerea unei metode
complexe de contabilitate a instrumentelor financiare; posibilitatea aplicrii metodelor moderne
de contabilitate a instrumentelor financiare n evidena contabil a ntreprinderilor din Republica
Moldova.
Introducerea rezultatelor tiinifice: rezultatele cercetrii n domeniul contabilitii
instrumentelor financiare au fost implementate n 4 ntreprinderi cu diferite domenii de activitate.

27




, , 2011
08.00.12 ; ;
: , , ,
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28

ANNOTATION
on the Ph.D. thesis in Economics
Accounting of financial instruments
Zachernicinaia Anna, Chisinau, 2011
Speciality: 08.00.12 Accounting; audit; economic analysis
The dissertations 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 keywords: financial instrument, financial asset, financial liability, fair value, amortized
cost, impairment of the assets, compound financial instrument, derivative, hedging.
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.

29

08.00.12 ; ;

Hrtie ofset. Tipar ofset. Coli de tipar: 1,49.

Format: 6084 1/16. Tiraj: 50 ex.

30

ACADEMIA DE STUDII ECONOMICE DIN MOLDOVA

Cu titlu de manuscris
C.Z.U.: 657. 41/. 45 (043.2)

ZACHERNICINAIA ANNA

CONTABILITATEA INSTRUMENTELOR FINANCIARE

08.00.12 CONTABILITATE; AUDIT; ANALIZ ECONOMIC

AUTOREFERATUL
tezei de doctor n economie

CHIINU, 2011

31