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  Role of the International Federation of Accountants (IFAC) in Promoting Public Sector Accounting Reform

  Digital governance and applying a framework for general purpose financial reporting by public sector entities are the key for successful reform in European countries. IFAC standard-setting activities and digital technologies in the public sector accounting are analyzed. The initiative is widely supported by IFAC member bodies and associates, ... Digital governance and applying a framework for general purpose financial reporting by public sector entities are the key for successful reform in European countries. IFAC standard-setting activities and digital technologies in the public sector accounting are analyzed. The initiative is widely supported by IFAC member bodies and associates, representing more than 3 million professional accountants across the globe. This article's purpose is to study the role of IFAC in the process of accounting reform in the public sector. It is considered that the International Federation of Accountants (IFAC) has a significant and key role in this process, promoting of the new platform for digital access to IAS- eIS and the tools to assist public sector entities transitioning from cash to the accrual basis of accounting – “Pathways to Accrual“.

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  Genesis of Concepts of Deflation from the Classical to the Neo-Classical Economic Schools

  The current study is devoted to deflation, which is a significantly less analyzed problem in modern economic theory. The interest to this topic is prompted by the increasing probability of deflationary episodes, due to the periods of recession and depression observed in recent years almost all around the world. The main thesis of the article is ... The current study is devoted to deflation, which is a significantly less analyzed problem in modern economic theory. The interest to this topic is prompted by the increasing probability of deflationary episodes, due to the periods of recession and depression observed in recent years almost all around the world. The main thesis of the article is that analyzing the origin and genesis of the concepts that explation deflation during the mentioned period has the potential to increase effectiveness in managing future deflationary processes. The aim of the study is to present a comparative analysis of some of the first systematic economic studies – from the birth of economic science to the period of the Keynesian revolution. This is done to achieve a more accurate and complete understanding of the economic interpretations of deflation over time, as well as the reasons that led to it and the consequences of the process.

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  Differentiated Instruction in English Language Teaching (Level B1)

  The article examines the possibilities of applying differentiated instruction in intensive English language learning (level B1). The essence of differentiation and the peculiarities when it is used in the educational process are clarified. The principles and elements of differentiated instruction are examined. Emphasis is placed on the ... The article examines the possibilities of applying differentiated instruction in intensive English language learning (level B1). The essence of differentiation and the peculiarities when it is used in the educational process are clarified. The principles and elements of differentiated instruction are examined. Emphasis is placed on the possibilities for the application of this philosophy and approaches and strategies are proposed for the full and effective implementation of differentiated learning in intensive English language learning.