In February-May 2025, within the framework of the Jean Monnet module «EU experience in public debt management: conclusions for Ukraine in the war and post-war period» funded by the Erasmus+ program (101127602-EUEPDM-ERASMUS-JMO-2023-HEI-TCH-RSCH), optional lectures and seminars were held for 3rd year students majoring in Accounting and Taxation (group OP-21) within the discipline “Financial Accounting II”.
The classes were conducted by Nataliia Ovcharova, PhD in Economics, Acting Head of the Department of Accounting and Taxation (participant of the Jean Monnet module project).
The topic of the elective classes was devoted to the methodological principles of public debt management and issues of its accounting in the state reporting. In particular, the following were considered
approaches to public debt planning in wartime,
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debt restructuring strategies,
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classification and valuation of debt in accordance with international standards,
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methods of accounting for debt operations based on EU practices.
The students had the opportunity to work out the applied aspects of reflecting debt liabilities in the financial statements, as well as to assess the impact of public debt on macroeconomic stability. This format of classes made it possible to integrate the current issues of debt management into the educational process and to develop an interdisciplinary understanding of current challenges in public finance.
Funded by the European Union. However, the views and opinions expressed are those of the authors alone and do not necessarily reflect the views of the European Union or the European Executive Agency for Education and Culture (EACEA). Neither the European Union nor EACEA can be held responsible for them.