{"id":86492,"date":"2024-09-23T21:37:10","date_gmt":"2024-09-23T18:37:10","guid":{"rendered":"https:\/\/op.biem.sumdu.edu.ua\/?p=86492"},"modified":"2024-09-23T21:37:10","modified_gmt":"2024-09-23T18:37:10","slug":"participation-of-students-of-the-specialty-accounting-and-taxation-in-master-classes","status":"publish","type":"post","link":"https:\/\/op.biem.sumdu.edu.ua\/en\/participation-of-students-of-the-specialty-accounting-and-taxation-in-master-classes","title":{"rendered":"PARTICIPATION OF STUDENTS OF THE SPECIALTY &#8220;ACCOUNTING AND TAXATION&#8221; IN MASTER CLASSES"},"content":{"rendered":"<p>September 20, 2024 \u2013 3<sup>rd<\/sup>-year-students majoring in &#8220;Accounting and Taxation&#8221; within the discipline &#8220;Financial Accounting I&#8221; participated in master classes devoted to the assessment of receivables, reserve calculation and accounting for tax differences.<\/p>\n<p>The master class was conducted by Mariana Kavyn, a practicing accountant and tax consultant.<\/p>\n<p>During the master classes, students received relevant practical information regarding the following issues:<\/p>\n<p>&#8211; What is considered a financial asset;<\/p>\n<p>&#8211; How to determine the amount of bad debt for tax and accounting purposes;<\/p>\n<p>&#8211; How to reflect the creation, use and adjustment of the reserve for doubtful debts;<\/p>\n<p>&#8211; What tax differences arise when creating, using and adjusting the reserve for doubtful debts.<\/p>\n<p>The organizer is Nataliia Ovcharova, the Senior Lecturer of the Department of Accounting and Taxation. The new is prepared by Nataliia Ovcharova.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>September 20, 2024 \u2013 3rd-year-students majoring in &#8220;Accounting and Taxation&#8221; within the discipline &#8220;Financial Accounting I&#8221; participated in master classes devoted to the assessment of receivables, reserve calculation and accounting for tax differences. The master class was conducted by Mariana Kavyn, a practicing accountant and tax consultant. During the master classes, students received relevant practical [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":86490,"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-86492","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\/86492","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=86492"}],"version-history":[{"count":1,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/posts\/86492\/revisions"}],"predecessor-version":[{"id":86493,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/posts\/86492\/revisions\/86493"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/media\/86490"}],"wp:attachment":[{"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/media?parent=86492"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/categories?post=86492"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/tags?post=86492"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}