КЛЮЧЕВЫЕ ПОДХОДЫ ПРИ СОЗДАНИИ ЭЛЕКТРОННОГО ОБРАЗОВАТЕЛЬНОГО РЕСУРСА «МСФО ОБЩЕСТВЕННОГО СЕКТОРА»

Abstract

The author highlights the key points taken as a basis for the creation of the electronic educational resource «Public sector IFRS» on the example of the discipline of the same name, while substantiating the expediency of choosing methodological approaches depending on the main objectives of studying the discipline. It is the goals of the training course that are the main factors influencing the selection of pedagogical methods when mastering knowledge and skills, in particular, in the field of studying international financial reporting standards in the public sector of the economy. The article uses a methodology based on an analysis of the legal framework that establishes requirements for financial reporting for public sector entities in the Russian Federation. As a result of the study, a set of pedagogical techniques has been developed that are used in variable modules of any economic discipline. The results of the study can be used in lectures, as well as in the organization of practical classes on IPSAS in higher educational institutions. The proposed methodology will increase the accessibility of students’ assimilation of the discipline «International public sector accounting standards».