«Accounting and Reporting in the Context of International Financial Reporting Standards»
Major1-25 80 05 "Accounting, analysis and audit"
Program Director Dmitry Pankov
DepartmentAccounting, Analysis and Audit in the sectors of the national economy
DegreeMaster
Credits(hours) 48(1624)
Language of instruction English
Features of the master's program and its competitive advantages: A feature of the program is to focus on the systematic study of innovations in the field of accounting, analysis and auditing in accordance with international standards. The program allows you to create a modern understanding of the methods of recognizing assets and liabilities of an organization in international practice, evaluating them for presentation in financial statements, which ensures the convergence of existing domestic instructions, regulations, rules with international accounting and auditing standards.
The mission of the program: The mission of the master program is the training of highly qualified professionals in the field of accounting, analysis and auditing who have modern knowledge of business economics.
The purpose of the master program: In-depth training of a new generation of highly qualified specialists in the field of accounting, analysis and auditing.
Summary of the master's program: This master's program provides for the deepening and expansion of professional knowledge of employees in the field of accounting. The master's program provides for a deeper study of those areas that were studied at the first stage of higher education, and also provides for the study of the development of accounting, analysis and control of enterprises (organizations) in accordance with the modern requirements of economic development, which were not provided for the curricula of the first level education.
The program provides for the acquisition of professional knowledge in the field of accounting, analysis and audit development in accordance with the harmonization of the national accounting and auditing system with international standards. There is a choice of disciplines based on the professional interests of the undergraduate.
Research work is carried out in the form of preparation of individual research projects, the presentation of these projects, term papers and dissertations, participation in scientific conferences and seminars, as well as in the form of research practice.
The head of the master program: Pankov Dmitry Alekseevich - doctor of economics, professor, head of the department of accounting, analysis and audit in the branches of the national economy of BSEU. Lecturers: Classes are conducted by full-time teachers, doctors and candidates of economic sciences, highly qualified practitioners.
• Ph.D. Professor, Head of the Department of Accounting, Analysis and Audit Pankov DA
• Ph.D., Associate Professor Kukhto Yu.Yu.
• Ph.D., associate professor, Lemesh V.N.
• Ph.D., Associate Professor, Eskova L.F.
• Ph.D., associate professor, DipIFR ACCA Pashkovskaya L.V.
• Associate Professor Migun OF
Contacts:
Address:26 Partizanski prosp., bldg 2, room 216
Minsk 220070 Tel.:+375 17 209 88 27 – Dept. Head Dmitri Pankov
+375 17 229 12 58
Email: uef@bseu.by Pankov_D@bseu.by
Basic disciplines (state component):
Module "Theoretical Economics"
Microeconomic analysis and policy
Macroeconomic Analysis and Policy
Module "Methodological Aspects of Accounting, Analysis and Audit"
Genesis and modern theories and concepts of accounting
Modern problems of accounting, analysis and audit
Module "Information Technologies in Accounting and Auditing"
Computer products in accounting and auditing information systems
Module "Research work"
Research Seminar
Course work
Disciplines that form the basis of the master program:
Module "Accounting and analytical tools and statistical methods in economics"
Business analysis
Quantitative methods of analysis in business
Module "National and international regulation of accounting and reporting"
Government regulation of accounting, reporting and auditing
Methodology for the formation of an effective accounting policy
International Accounting Standards and Reporting Systems
Optional modules:
Module 1 "Current Practices for the Application of IFRS in the Republic of Belarus"
Accounting and analysis of optimization of tax accounting and reporting
Features of the consolidated financial statements and the first application of IFRS in the Republic of Belarus
Transformation of financial statements in IFRS format
Module 2 "Current Practices for the Application of International Standards on Auditing"
Code of Ethics for Professional Accountants
Features of the application of international standards for audit-related services
Features of application of ISA in the Republic of Belarus
Optional disciplines
Pedagogy and psychology of higher education
Additional types of training
Philosophy and Methodology of Science1
Foreign language
Basics of Information Technology
The results of mastering the master program:
Formation of professional knowledge and managerial competencies for effective activity in the field of accounting at enterprises (organizations) in the context of international standards. Ability to demonstrate methods of scientific knowledge (analysis, compilation, systematization, abstraction, modeling, validation of data, decision making, etc.) in independent research activities, generate and implement innovative ideas, take initiative, including in risk situations, solve problem situations on the basis of an innovative approach, master the methodology of scientific knowledge, be able to analyze and evaluate the content and level of philosophical and methodological problems when solved and tasks of research and innovation.
Ability to apply accounting and analytical tools in solving accounting, analysis and audit problems to give a comprehensive assessment of business performance
Knowledge of the contents of IFRS, GAAP, EU Directives, AAOIFI, understanding the peculiarities of applying different standards in foreign countries in order to expand scientific knowledge and convergence of national standards with the most effective accounting methods, have accounting skills in foreign countries. Understand the specifics of using ISAs in the legal field of the Republic of Belarus.
Professional activity areas and master's place of employment: Marketing services, consulting companies, structural units of organizations responsible for public relations, advertising and staffing agencies, research and analytical centers, higher and secondary specialized educational institutions, social and psychological services of state and municipal government.
Practice locations:
Socially significant enterprises, auditing companies, holding companies and organizations with foreign investments
Admission procedure for international students
http://bseu.by/english/admission.htm
International relations dep.
Tel.: (+375 17) 209-88-32,
email: umoms@bseu.by
International students office:
Tel.: (+375 17) 209-79-71