{"id":75614,"date":"2021-10-11T14:15:58","date_gmt":"2021-10-11T11:15:58","guid":{"rendered":"https:\/\/op.biem.sumdu.edu.ua\/?p=75614"},"modified":"2021-10-11T14:17:19","modified_gmt":"2021-10-11T11:17:19","slug":"scientific-work-2","status":"publish","type":"post","link":"https:\/\/op.biem.sumdu.edu.ua\/en\/scientific-work-2","title":{"rendered":"Scientific work"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"75614\" class=\"elementor elementor-75614 elementor-75607\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"has_ma_el_bg_slider elementor-section elementor-top-section elementor-element elementor-element-0c882d7 elementor-section-boxed elementor-section-height-default elementor-section-height-default jltma-glass-effect-no\" data-id=\"0c882d7\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;9c7117b&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_ma_el_bg_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1d645d7 jltma-glass-effect-no\" data-id=\"1d645d7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b80aec2 jltma-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"b80aec2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>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 \u201cMethods of SPPI testing of the bank&#8217;s financial instruments in accordance with the requirements of IFRS\u201d.<\/p><p>In this paper, the SPPI method of testing the bank&#8217;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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>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 \u201cMethods of SPPI testing of the bank&#8217;s financial instruments in accordance with the requirements of IFRS\u201d. In this paper, the SPPI method [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":75609,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","footnotes":"","_wp_rev_ctl_limit":""},"categories":[12],"tags":[],"class_list":["post-75614","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"_links":{"self":[{"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/posts\/75614","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/comments?post=75614"}],"version-history":[{"count":0,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/posts\/75614\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/media\/75609"}],"wp:attachment":[{"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/media?parent=75614"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/categories?post=75614"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/tags?post=75614"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}