{"id":1346,"date":"2024-03-19T13:29:54","date_gmt":"2024-03-19T13:29:54","guid":{"rendered":"http:\/\/statistics.karazin.ua\/?p=1346"},"modified":"2024-03-19T13:30:24","modified_gmt":"2024-03-19T13:30:24","slug":"mastering-financial-reporting","status":"publish","type":"post","link":"https:\/\/statistics.karazin.ua\/index.php\/2024\/03\/19\/mastering-financial-reporting\/","title":{"rendered":"\u0412\u0438\u0432\u0447\u0430\u0454\u043c\u043e \u043e\u0441\u0442\u0430\u043d\u043d\u0456 \u0442\u0435\u043d\u0434\u0435\u043d\u0446\u0456\u0457 \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0457 \u0431\u0456\u0437\u043d\u0435\u0441-\u043e\u0441\u0432\u0456\u0442\u0438 \u0442\u0430 \u043f\u0440\u0430\u0446\u044e\u0454\u043c\u043e \u043d\u0430\u0434 \u043f\u043e\u043a\u0440\u0430\u0449\u0435\u043d\u043d\u044f\u043c \u0437\u043c\u0456\u0441\u0442\u0443 \u043e\u0441\u0432\u0456\u0442\u043d\u0456\u0445 \u043f\u0440\u043e\u0433\u0440\u0430\u043c \u0437 \u043e\u0431\u043b\u0456\u043a\u0443 \u0456 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f"},"content":{"rendered":"\n<p>14 \u0431\u0435\u0440\u0435\u0437\u043d\u044f 2024 \u0440. \u0443 \u043c. \u041a\u0438\u0454\u0432\u0456 \u0432\u0456\u0434\u0431\u0443\u0432\u0441\u044f \u043c\u0430\u0439\u0441\u0442\u0435\u0440-\u043a\u043b\u0430\u0441 \u0437 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0434\u043b\u044f \u0432\u0438\u043a\u043b\u0430\u0434\u0430\u0447\u0456\u0432 \u0443\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u0438\u0445 \u0417\u0412\u041e (Mastering Financial Reporting: ACCA\u2019s University Academics Workshop), \u043e\u0440\u0433\u0430\u043d\u0456\u0437\u043e\u0432\u0430\u043d\u0438\u0439 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043d\u0438\u043a\u0430\u043c\u0438 \u0410\u0441\u043e\u0446\u0456\u0430\u0446\u0456\u0457 \u043f\u0440\u0438\u0441\u044f\u0436\u043d\u0438\u0445 \u0441\u0435\u0440\u0442\u0438\u0444\u0456\u043a\u043e\u0432\u0430\u043d\u0438\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0456\u0432 (ACCA, The Association of Chartered Certified Accountants) \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"682\" src=\"https:\/\/statistics.karazin.ua\/wp-content\/uploads\/2024\/03\/msg5265974483-201258-1024x682.jpg\" alt=\"\" class=\"wp-image-1349\" srcset=\"https:\/\/statistics.karazin.ua\/wp-content\/uploads\/2024\/03\/msg5265974483-201258-1024x682.jpg 1024w, https:\/\/statistics.karazin.ua\/wp-content\/uploads\/2024\/03\/msg5265974483-201258-300x200.jpg 300w, https:\/\/statistics.karazin.ua\/wp-content\/uploads\/2024\/03\/msg5265974483-201258-768x512.jpg 768w, https:\/\/statistics.karazin.ua\/wp-content\/uploads\/2024\/03\/msg5265974483-201258.jpg 1280w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"682\" height=\"1024\" src=\"https:\/\/statistics.karazin.ua\/wp-content\/uploads\/2024\/03\/msg5265974483-201254-682x1024.jpg\" alt=\"\" class=\"wp-image-1352\" srcset=\"https:\/\/statistics.karazin.ua\/wp-content\/uploads\/2024\/03\/msg5265974483-201254-682x1024.jpg 682w, https:\/\/statistics.karazin.ua\/wp-content\/uploads\/2024\/03\/msg5265974483-201254-200x300.jpg 200w, https:\/\/statistics.karazin.ua\/wp-content\/uploads\/2024\/03\/msg5265974483-201254-768x1152.jpg 768w, https:\/\/statistics.karazin.ua\/wp-content\/uploads\/2024\/03\/msg5265974483-201254.jpg 853w\" sizes=\"(max-width: 682px) 100vw, 682px\" \/><\/figure>\n\n\n\n<p>\u0414\u043e \u0437\u0430\u0445\u043e\u0434\u0443 \u0434\u043e\u043b\u0443\u0447\u0438\u043b\u043e\u0441\u044c \u043f\u043e\u043d\u0430\u0434 60 \u043f\u0440\u043e\u0432\u0456\u0434\u043d\u0438\u0445 \u0444\u0430\u0445\u0456\u0432\u0446\u0456\u0432 \u0417\u0412\u041e \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0443 \u0441\u0444\u0435\u0440\u0456 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 \u0442\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u0456\u0432. \u0425\u0430\u0440\u043a\u0456\u0432\u0441\u044c\u043a\u0438\u0439 \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u0456\u043c. \u0412.\u041d. \u041a\u0430\u0440\u0430\u0437\u0456\u043d\u0430 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u043b\u0430 \u0437\u0430\u0432\u0456\u0434\u0443\u0432\u0430\u0447\u043a\u0430 \u043a\u0430\u0444\u0435\u0434\u0440\u0438 \u041e\u043a\u0441\u0430\u043d\u0430 \u041d\u0435\u0441\u0442\u0435\u0440\u0435\u043d\u043a\u043e.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"682\" height=\"1024\" src=\"https:\/\/statistics.karazin.ua\/wp-content\/uploads\/2024\/03\/msg5265974483-201255-682x1024.jpg\" alt=\"\" class=\"wp-image-1350\" srcset=\"https:\/\/statistics.karazin.ua\/wp-content\/uploads\/2024\/03\/msg5265974483-201255-682x1024.jpg 682w, https:\/\/statistics.karazin.ua\/wp-content\/uploads\/2024\/03\/msg5265974483-201255-200x300.jpg 200w, https:\/\/statistics.karazin.ua\/wp-content\/uploads\/2024\/03\/msg5265974483-201255-768x1152.jpg 768w, https:\/\/statistics.karazin.ua\/wp-content\/uploads\/2024\/03\/msg5265974483-201255.jpg 853w\" sizes=\"(max-width: 682px) 100vw, 682px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"682\" src=\"https:\/\/statistics.karazin.ua\/wp-content\/uploads\/2024\/03\/msg5265974483-201259-1024x682.jpg\" alt=\"\" class=\"wp-image-1353\" srcset=\"https:\/\/statistics.karazin.ua\/wp-content\/uploads\/2024\/03\/msg5265974483-201259-1024x682.jpg 1024w, https:\/\/statistics.karazin.ua\/wp-content\/uploads\/2024\/03\/msg5265974483-201259-300x200.jpg 300w, https:\/\/statistics.karazin.ua\/wp-content\/uploads\/2024\/03\/msg5265974483-201259-768x512.jpg 768w, https:\/\/statistics.karazin.ua\/wp-content\/uploads\/2024\/03\/msg5265974483-201259.jpg 1280w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"682\" height=\"1024\" src=\"https:\/\/statistics.karazin.ua\/wp-content\/uploads\/2024\/03\/msg5265974483-201260-682x1024.jpg\" alt=\"\" class=\"wp-image-1354\" srcset=\"https:\/\/statistics.karazin.ua\/wp-content\/uploads\/2024\/03\/msg5265974483-201260-682x1024.jpg 682w, https:\/\/statistics.karazin.ua\/wp-content\/uploads\/2024\/03\/msg5265974483-201260-200x300.jpg 200w, https:\/\/statistics.karazin.ua\/wp-content\/uploads\/2024\/03\/msg5265974483-201260-768x1152.jpg 768w, https:\/\/statistics.karazin.ua\/wp-content\/uploads\/2024\/03\/msg5265974483-201260.jpg 853w\" sizes=\"(max-width: 682px) 100vw, 682px\" \/><\/figure>\n\n\n\n<p>\u041f\u0456\u0434 \u0447\u0430\u0441 \u043c\u0430\u0439\u0441\u0442\u0435\u0440-\u043a\u043b\u0430\u0441\u0443 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0438\u0439 \u0434\u0438\u0440\u0435\u043a\u0442\u043e\u0440 BAT (British American Tobacco) \u0412\u043b\u0430\u0434\u0438\u0441\u043b\u0430\u0432 \u041b\u0435\u0449\u0456\u0439, \u043e\u0440\u0456\u0454\u043d\u0442\u0443\u044e\u0447\u0438\u0441\u044c \u043d\u0430 \u0440\u0456\u0432\u0435\u043d\u044c F-7 \u00ab\u0424\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0430 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c\u00bb \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u0438 ACCA, \u0432\u0438\u0437\u043d\u0430\u0447\u0438\u0432 \u043e\u0441\u043d\u043e\u0432\u0456 \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u043d\u0456 \u0430\u0441\u043f\u0435\u043a\u0442\u0438 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u0431\u0430\u0437\u043e\u0432\u0438\u0445 \u041c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u0438\u0445 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0456\u0432 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 (IFRS), \u043e\u0441\u043d\u043e\u0432\u043e\u043f\u043e\u043b\u043e\u0436\u043d\u0456 \u043c\u0435\u0442\u043e\u0434\u043e\u043b\u043e\u0433\u0456\u0447\u043d\u0456 \u043f\u0456\u0434\u0445\u043e\u0434\u0438 \u0434\u043e \u043f\u043e\u0431\u0443\u0434\u043e\u0432\u0438 \u043e\u0431\u043b\u0456\u043a\u0443 \u0456 \u0440\u043e\u0437\u043a\u0440\u0438\u0442\u0442\u044f \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0457 \u0432 \u0456\u043d\u0442\u0435\u0433\u0440\u043e\u0432\u0430\u043d\u0456\u0439 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"681\" src=\"https:\/\/statistics.karazin.ua\/wp-content\/uploads\/2024\/03\/msg5265974483-201253-1024x681.jpg\" alt=\"\" class=\"wp-image-1351\" srcset=\"https:\/\/statistics.karazin.ua\/wp-content\/uploads\/2024\/03\/msg5265974483-201253-1024x681.jpg 1024w, https:\/\/statistics.karazin.ua\/wp-content\/uploads\/2024\/03\/msg5265974483-201253-300x199.jpg 300w, https:\/\/statistics.karazin.ua\/wp-content\/uploads\/2024\/03\/msg5265974483-201253-768x511.jpg 768w, https:\/\/statistics.karazin.ua\/wp-content\/uploads\/2024\/03\/msg5265974483-201253.jpg 1280w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"682\" src=\"https:\/\/statistics.karazin.ua\/wp-content\/uploads\/2024\/03\/msg5265974483-201256-1024x682.jpg\" alt=\"\" class=\"wp-image-1355\" srcset=\"https:\/\/statistics.karazin.ua\/wp-content\/uploads\/2024\/03\/msg5265974483-201256-1024x682.jpg 1024w, https:\/\/statistics.karazin.ua\/wp-content\/uploads\/2024\/03\/msg5265974483-201256-300x200.jpg 300w, https:\/\/statistics.karazin.ua\/wp-content\/uploads\/2024\/03\/msg5265974483-201256-768x512.jpg 768w, https:\/\/statistics.karazin.ua\/wp-content\/uploads\/2024\/03\/msg5265974483-201256.jpg 1280w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"682\" height=\"1024\" src=\"https:\/\/statistics.karazin.ua\/wp-content\/uploads\/2024\/03\/msg5265974483-201257-682x1024.jpg\" alt=\"\" class=\"wp-image-1356\" srcset=\"https:\/\/statistics.karazin.ua\/wp-content\/uploads\/2024\/03\/msg5265974483-201257-682x1024.jpg 682w, https:\/\/statistics.karazin.ua\/wp-content\/uploads\/2024\/03\/msg5265974483-201257-200x300.jpg 200w, https:\/\/statistics.karazin.ua\/wp-content\/uploads\/2024\/03\/msg5265974483-201257-768x1152.jpg 768w, https:\/\/statistics.karazin.ua\/wp-content\/uploads\/2024\/03\/msg5265974483-201257.jpg 853w\" sizes=\"(max-width: 682px) 100vw, 682px\" \/><\/figure>\n\n\n\n<p>\u0414\u044f\u043a\u0443\u0454\u043c\u043e ACCA \u0437\u0430 \u043c\u043e\u0436\u043b\u0438\u0432\u0456\u0441\u0442\u044c \u043f\u0440\u043e\u0435\u043a\u0446\u0456\u0457 \u043d\u043e\u0432\u0438\u0445 \u0437\u043d\u0430\u043d\u044c \u0434\u043b\u044f \u0443\u0434\u043e\u0441\u043a\u043e\u043d\u0430\u043b\u0435\u043d\u043d\u044f \u0437\u043c\u0456\u0441\u0442\u0443 \u043e\u0441\u0432\u0456\u0442\u043d\u0456\u0445 \u043f\u0440\u043e\u0433\u0440\u0430\u043c \u0437\u0456 \u0441\u043f\u0435\u0446\u0456\u0430\u043b\u044c\u043d\u043e\u0441\u0442\u0456 071 \u00ab\u041e\u0431\u043b\u0456\u043a \u0456 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f\u00bb \u0432 \u0425\u0430\u0440\u043a\u0456\u0432\u0441\u044c\u043a\u043e\u043c\u0443 \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u043c\u0443 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0456 \u0456\u043c. \u0412.\u041d. \u041a\u0430\u0440\u0430\u0437\u0456\u043d\u0430.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>14 \u0431\u0435\u0440\u0435\u0437\u043d\u044f 2024 \u0440. \u0443 \u043c. \u041a\u0438\u0454\u0432\u0456 \u0432\u0456\u0434\u0431\u0443\u0432\u0441\u044f \u043c\u0430\u0439\u0441\u0442\u0435\u0440-\u043a\u043b\u0430\u0441 \u0437 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0434\u043b\u044f \u0432\u0438\u043a\u043b\u0430\u0434\u0430\u0447\u0456\u0432 \u0443\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u0438\u0445 \u0417\u0412\u041e (Mastering Financial Reporting: ACCA\u2019s [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":1347,"comment_status":"closed","ping_status":"closed","sticky":true,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1346","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-events"],"_links":{"self":[{"href":"https:\/\/statistics.karazin.ua\/index.php\/wp-json\/wp\/v2\/posts\/1346","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/statistics.karazin.ua\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/statistics.karazin.ua\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/statistics.karazin.ua\/index.php\/wp-json\/wp\/v2\/users\/13"}],"replies":[{"embeddable":true,"href":"https:\/\/statistics.karazin.ua\/index.php\/wp-json\/wp\/v2\/comments?post=1346"}],"version-history":[{"count":1,"href":"https:\/\/statistics.karazin.ua\/index.php\/wp-json\/wp\/v2\/posts\/1346\/revisions"}],"predecessor-version":[{"id":1357,"href":"https:\/\/statistics.karazin.ua\/index.php\/wp-json\/wp\/v2\/posts\/1346\/revisions\/1357"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/statistics.karazin.ua\/index.php\/wp-json\/wp\/v2\/media\/1347"}],"wp:attachment":[{"href":"https:\/\/statistics.karazin.ua\/index.php\/wp-json\/wp\/v2\/media?parent=1346"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/statistics.karazin.ua\/index.php\/wp-json\/wp\/v2\/categories?post=1346"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/statistics.karazin.ua\/index.php\/wp-json\/wp\/v2\/tags?post=1346"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}