{"id":87791,"date":"2025-05-09T17:42:53","date_gmt":"2025-05-09T14:42:53","guid":{"rendered":"https:\/\/op.biem.sumdu.edu.ua\/?p=87791"},"modified":"2025-05-09T17:42:53","modified_gmt":"2025-05-09T14:42:53","slug":"lectures-and-practical-classes-within-the-framework-of-the-module-of-jean-monnet-project","status":"publish","type":"post","link":"https:\/\/op.biem.sumdu.edu.ua\/en\/lectures-and-practical-classes-within-the-framework-of-the-module-of-jean-monnet-project","title":{"rendered":"LECTURES AND PRACTICAL CLASSES WITHIN THE FRAMEWORK OF THE MODULE OF JEAN MONNET PROJECT"},"content":{"rendered":"<div class=\"html-div xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd\" tabindex=\"-1\">\n<p class=\"html-h5 x11i5rnm x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x1vvkbs x1heor9g x1qlqyl8 x1pd3egz x1a2a7pz xyorhqc xtvhhri x1anpbxc\"><span style=\"font-size: 16px;\">In February-May 2025, within the framework of the <\/span><span class=\"html-span xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x1hl2dhg x16tdsg8 x1vvkbs\" style=\"font-size: 16px;\"><strong class=\"html-strong xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x1hl2dhg x16tdsg8 x1vvkbs x1s688f\">Jean Monnet module \u00abEU experience in public debt management: conclusions for Ukraine in the war and post-war period\u00bb\u00a0<\/strong><\/span><span style=\"font-size: 16px;\">funded by the Erasmus+ program (<\/span><span class=\"html-span xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x1hl2dhg x16tdsg8 x1vvkbs\" style=\"font-size: 16px;\"><strong class=\"html-strong xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x1hl2dhg x16tdsg8 x1vvkbs x1s688f\">101127602-EUEPDM-ERASMUS-JMO-2023-HEI-TCH-RSCH),<\/strong><\/span><span style=\"font-size: 16px;\">\u00a0<\/span><span class=\"html-span xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x1hl2dhg x16tdsg8 x1vvkbs\" style=\"font-size: 16px;\"><strong class=\"html-strong xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x1hl2dhg x16tdsg8 x1vvkbs x1s688f\">optional lectures and seminars\u00a0<\/strong><\/span><span style=\"font-size: 16px;\">were held for 3rd year students majoring in Accounting and Taxation (group OP-21) within the discipline\u00a0<\/span><span class=\"html-span xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x1hl2dhg x16tdsg8 x1vvkbs\" style=\"font-size: 16px;\"><strong class=\"html-strong xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x1hl2dhg x16tdsg8 x1vvkbs x1s688f\">\u201cFinancial Accounting II\u201d.<\/strong><\/span><\/p>\n<\/div>\n<div class=\"html-div xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd\" tabindex=\"-1\">\n<div class=\"html-div xdj266r x11i5rnm x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x1e56ztr\"><span class=\"x193iq5w xeuugli x13faqbe x1vvkbs x1xmvt09 x6prxxf xvq8zen xo1l8bm xzsf02u\">The classes were conducted by\u00a0<span class=\"html-span xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x1hl2dhg x16tdsg8 x1vvkbs\"><strong class=\"html-strong xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x1hl2dhg x16tdsg8 x1vvkbs x1s688f\">Nataliia Ovcharova,<\/strong><\/span>\u00a0PhD in Economics, Acting Head of the Department of Accounting and Taxation (participant of the Jean Monnet module project).<\/span><\/div>\n<\/div>\n<div class=\"html-div xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd\" tabindex=\"-1\">\n<div class=\"html-div xdj266r x11i5rnm x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x1e56ztr\"><span class=\"x193iq5w xeuugli x13faqbe x1vvkbs x1xmvt09 x6prxxf xvq8zen xo1l8bm xzsf02u\">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<\/span><\/div>\n<\/div>\n<div class=\"html-div xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd\" tabindex=\"-1\">\n<div class=\"html-div xdj266r x11i5rnm x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x1e56ztr\"><span class=\"x193iq5w xeuugli x13faqbe x1vvkbs x1xmvt09 x6prxxf xvq8zen xo1l8bm xzsf02u\">approaches to public debt planning in wartime,<\/span><\/div>\n<\/div>\n<div class=\"html-div xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd\" tabindex=\"-1\">\n<ul>\n<li class=\"html-li xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x1n2onr6 x1sle589\">\n<div class=\"html-div xdj266r x11i5rnm x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x1e56ztr\"><span class=\"x193iq5w xeuugli x13faqbe x1vvkbs x1xmvt09 x6prxxf xvq8zen xo1l8bm xzsf02u\">debt restructuring strategies,<\/span><\/div>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"html-div xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd\" tabindex=\"-1\">\n<ul>\n<li class=\"html-li xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x1n2onr6 x1sle589\">\n<div class=\"html-div xdj266r x11i5rnm x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x1e56ztr\"><span class=\"x193iq5w xeuugli x13faqbe x1vvkbs x1xmvt09 x6prxxf xvq8zen xo1l8bm xzsf02u\">classification and valuation of debt in accordance with international standards,<\/span><\/div>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"html-div xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd\" tabindex=\"-1\">\n<ul>\n<li class=\"html-li xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x1n2onr6 x1sle589\">\n<div class=\"html-div xdj266r x11i5rnm x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x1e56ztr\"><span class=\"x193iq5w xeuugli x13faqbe x1vvkbs x1xmvt09 x6prxxf xvq8zen xo1l8bm xzsf02u\">methods of accounting for debt operations based on EU practices.<\/span><\/div>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"html-div xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd\" tabindex=\"-1\">\n<div class=\"html-div xdj266r x11i5rnm x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x1e56ztr\"><span class=\"x193iq5w xeuugli x13faqbe x1vvkbs x1xmvt09 x6prxxf xvq8zen xo1l8bm xzsf02u\">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.<\/span><\/div>\n<\/div>\n<div class=\"html-div xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd\" tabindex=\"-1\">\n<div class=\"html-div xdj266r x11i5rnm x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x1e56ztr\"><span class=\"x193iq5w xeuugli x13faqbe x1vvkbs x1xmvt09 x6prxxf xvq8zen xo1l8bm xzsf02u\">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.<\/span><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>In February-May 2025, within the framework of the Jean Monnet module \u00abEU experience in public debt management: conclusions for Ukraine in the war and post-war period\u00bb\u00a0funded by the Erasmus+ program (101127602-EUEPDM-ERASMUS-JMO-2023-HEI-TCH-RSCH),\u00a0optional lectures and seminars\u00a0were held for 3rd year students majoring in Accounting and Taxation (group OP-21) within the discipline\u00a0\u201cFinancial Accounting II\u201d. The classes were conducted [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":87789,"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-87791","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\/87791","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\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/comments?post=87791"}],"version-history":[{"count":1,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/posts\/87791\/revisions"}],"predecessor-version":[{"id":87792,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/posts\/87791\/revisions\/87792"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/media\/87789"}],"wp:attachment":[{"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/media?parent=87791"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/categories?post=87791"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/tags?post=87791"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}