Congratulations to the team of authors of the Chair of Accounting and Taxation, namely Olesia Miroshnychenko, Olena Kravchenko, Nataliia Ovcharova, Iryna Burdenko, Zhanna Olexich on obtaining a certificate for a scientific work on “Methods of SPPI testing of the bank’s financial instruments in accordance with the requirements of IFRS”.
In this paper, the SPPI method of testing the bank’s financial instruments in accordance with the requirements of IFRS was developed, which allows to estimate the cash flows under the contract of financial instruments in order to determine the value for further evaluation and accounting.