An open lecture by Professor of the Department of Accounting, Analysis and Control, Lyudmila Petryshyn, was held

One of the criteria for assessing the quality of educational activities of scientific and pedagogical workers is their professional qualifications, the degree of mastery of educational material and methodological teaching methods. They can be verified during open classes.
On November 21, 2024, for applicants of the first (bachelor’s) level of higher education of the OP “Accounting, Analysis and Financial Investigations”, an open lecture class was held by Professor of the Department of “Accounting, Analysis and Control” Lyudmila Petryshyn on the academic discipline “History of Accounting” on the topic “History of the Development of International Standards and the Formation of the National Accounting System”. The lecture was attended by the Dean of the Faculty of Finance and Business Management, Associate Professor Andriy Stasyshyn, Head of the Department of Financial Management Professor Nataliya Sytnyk, Acting. Head of the Department of Accounting, Analysis and Control, Candidate of Economic Sciences, Associate Professor Svitlana Pryimak, Doctor of Economic Sciences, Professor Yaroslav Yarema, Candidate of Economic Sciences, Associate Professor Anna Shot, Candidate of Economic Sciences, Associate Professor Svitlana Honcharuk, Candidate of Economic Sciences, Associate Professor Lyubov Shevtsiv, Candidate of Economic Sciences, Associate Professor Nataliya Loboda and students of the UFO-11s group.
During the lecture:
were introduced to the historical stages of the development of international accounting standards;
we considered the implementation of IFRS in Ukraine;
we analyzed the organizational structure of the International Accounting Standards Board (IASB);
we paid significant attention to how the IASB works;
we discussed the process of developing (IASB) IFRS;
we characterized the main accounting models and types of accounting standards.

In general, the presented lecture material has practical value in terms of content and contributes to the development of professional competencies of applicants, the formation of practical skills and abilities, and the achievement of relevant program learning outcomes.