. .

, 48, , 01030,
: (+38 044) 585 45 01; : (+38 044) 585 45 02
www.accaglobal.com

 -


:
1.

a.
b.
c.
d. /

2.

()
a.
b.
c.
d. /

3.

(DipIFR)
a.
b.
c. /
d. DipIFR ()

4.

(CertIFR)
a. /
b.

5.

(DipFM)
a. /
b. /

6.

a. /
b. /

7.

:
1. ,
2.
3.
4. DipIFR DipFM
5.
6. ,
7. 2009
8.


ACCA ( )
,
296 000 122 000 170 .

, ,
.
,
80 .
.
, , .
,
, .
,
.
100-
. ,
. ,
, ,
.
, ,
.
, ,
,
, .
,
. ,
.
, -
.
: , -
.
8 - .
,
3350 465.
.
, , , ,
, , , , 1 2004 .
:
. . , 48, , 01030,
: (+38 044) 585 45 01; : (+38 044) 585 45 02
www.accaglobal.com

,
: nataliya.vovchuk@ua.accaglobal.com


: victoria.kibenko@ua.accaglobal.com


: lyusyena.shum@ua.accaglobal.com


,
, .
, , .
,
. .
( ,
)
. ,
.
325 170
, , , , .
.
-, ,

. ,
.
.
.
-, .
, ,
, - www.accaglobal.com.
:
1) , ;
2) .
-, ,
. - ,
,
. ,
.
:
ACCA ; 14 ;
, ; .
() ; 9
; , ,
.
(DipIFR)
(IFRS); 1 ; ;
.
(DipFM) , ;
2 2 .
(CertIFR)
(IFRS); 1 .
(ISA); 1
.

, 1 .

1. ACCA
( http://www.accaglobal.com/join/acca/)
, ,
, ,
, , ,
, .
, :

14 (
, ).
, , :
http://www.accaglobal.com/students/study_exams/exemptions.
( )
2 : ( )
(
):

(9 )

F1 -
F2
F3

(AB)
(MA)
(FA)

F4
F5
F6
F7
F8
F9

(CL)
(PM)
(TX)
(FR)
(AA)
(FM)

(5 )

P1
P2
P3 -

(PA)
(CR)
(BA)

(- )
P4
P5
P6
P7

(AFM)
(APM)
(ATX)
(AAA)

10 ,
3-4 .
( ), 4
. 325 , ,
, 325 ,
. , ,
:
http://www.accaglobal.com/students/study_exams/qualifications/acca_choose/acca/fundamentals/

3 ,
, .

; ,
.

a)
,
.
http://www.accaglobal.com/join/register/online, ,
,
. , -,
, ,
( , 1)
:
ACCA Customer Services
2 Central Quay
89 Hydepark Street
Glasgow, G3 8BW,
United Kingdom
:
1)

;
2)
3)

;
,
.

. , ,
:
15- ( 30-
, ).
31-
( 10-
, ).
() .
( 7 8 ),
, ,
, :

;
;
/
(http://www.accaglobal.com/students/study_exams/qualifications/degree/);
, ;
,
, ;
(myACCA),
.

Student Accountant,
, ,
.

)
, ,
. , ,
,
, .
, :
https://portal.accaglobal.com/accaweb/faces/page/public/accreditations/enquiry/main/EnqInstitutionsTable.jspx
, ,
, ,
(,
, F1, F2, F3, F4, , ,
F1, F2, F3. , 2 ,
F1, F2, F3, F4).
, ,
,
. , ,
,
15- (,
), 15- .
, ,
myACCA, , (
),
.
)
:

66
66

2008 .
2009
7.
: http://www.accaglobal.com/students/study_exams/exams/fees
53
66
78

(x3)
(x6)
(x5)

** .
.
:
. ACCA Visa ( VisaElectron), MasterCard,
AMEX, Switch Solo .
(,
, , ).
. , .
( ).
.
2.

 -.
,
. 3.
.
) /
.
,
, ,
.
, ,
6.
, :
https://portal.accaglobal.com/accaweb/faces/page/public/tuitionprovider/searchtp/XXTPQuickSearchVO1Tabl
e.jspx
,
:
http://www.accaglobal.com/learningproviders/tuitionproviders/tpr/teaching/publishers/. ,
.
:

ATC www.atc-global.com, (380 44) 585 53 63

BPP - www.bpp.com, bpp@wolters-kluwer.ru, , 33, , .

. (044) 569-7722 (23)

FTC Kaplan www.ftckaplan.com, , 33, , . . (044)

569-7722 (23)

, , .
,
.
, ,
, :
http://www.accaglobal.com/students/study_exams/qualifications/acca_choose/acca/fundamentals/ab/
:
www.opentuition.com
getthroughguides.co.uk/forum/index.php

2. ()
( http://www.accaglobal.com/join/cat/)
.
, .

.
:

9 (http://www.accaglobal.com/join/cat/exams/);
.

, .
,
, , ,
.
a)
( ) , ,
.
http://www.accaglobal.com/join/register/online, ,
,
. , -,
, ,
( , 1)
:
ACCA Customer Services
2 Central Quay
89 Hydepark Street
Glasgow, G3 8BW,
United Kingdom
:
4)

;
5)
6)

;
,
.

. , ,
:
15- ( 30-
, ).
31-
( 10-
, ).
() .
( 7 8 ),
, ,
, :

;
-;
;

;
(/);
(myACCA),
.

Student Accountant,
, ,
.
)
.

. , ,
, .
,
. ,
: http://www.accaglobal.com/students/study_exams/exemptions
, .
, .
)

:

58

( )

37
37
42

(x2)
(x2)
(x5)

2008 . 2009
7.
: http://www.accaglobal.com/students/study_exams/exams/fees

** .
.
:
. ACCA Visa ( VisaElectron), MasterCard,
AMEX, Switch Solo .
(,
, , ).
. , .
( ).
.
2.
-.
,
. 3.
.
, ,
( ).

10

) /
,
, , , ,
, . ,
. ,
.
, ,
: http://www.accaglobal.com/students/study_exams/qualifications/technicianscheme/.
3. (DIPIFR)
( http://www.accaglobal.com/members/qualifications/dipifr/)
(DipIFR)
.
, DipIFR, .
,
, ,
.
- .
,
, .
, .
2 : , 25 ,
, 4 25 , 3
). , 100 ,
50. :
http://www.accaglobal.com/documents/dipifr_article.pdf
a)
:

(
)

, ,
: http://www.accaglobal.com/members/qualifications/dipifr/register,
-.
, , ,
( , 1,
,
, )
:

11

ACCA Customer Services

2 Central Quay
89 Hydepark Street
Glasgow, G3 8BW,
United Kingdom
:
7)

;
8)
9)

;
,
.

. , ,
:
15- ( 30-
, ).
31-
( 10-
, ).
() .
, .
)
, ,
157 . ,
, 105 .
( ),
, , .
2009 7. 2009
. :
http://www.accaglobal.com/students/study_exams/exams/fees
) /
, , ,
( ).
, , :
http://www.accaglobal.com/members/qualifications/dipifr/studying.
DipIFR.
, DipIFR,
( F7).
) DIPIFR (RUS)
, ,
, ,
DipIFR (Rus).
International (www.atc-global.com)
.
. : , .
- ATC International.
.

12

 .
(, -,
, , , --, , , ,
, , , ), (, ), (, ),
(), (), ().
4. (CertIFR)
( http://www.accaglobal.com/members/qualifications/cifr/)
(CertIFR)
, (IFRS),
IFRS.
, CertIFR
(IAS) (IFRS),
.
,

, IFRS.
, , ,
.
a) /

:
http://www.accaglobal.com/members/qualifications/cifr/register. ,
189, ( 100
), .
. ,
20 , , , 20
(CPD), 5
( , IFRS
).
2009 7. 2009
. : http://www.accaglobal.com/students/study_exams/exams/fees
)
, . 50%
. 25
. , ,
, CertIFR .
, , .
.
, .
, ,
.
,
, 3 .

http://www.accaglobal.com/members/qualifications/cifr/faqs.

13

5. (DipFM)
( http://www.accaglobal.com/join/dipfm/)
,
, .
, , ,
, , .
DipFM , .
, ,
(http://www.accaglobal.com/join/dipfm/exams/syllabus), ,
. :
:
:
a) /
( ACCA )
, ,
DipFM.
http://www.accaglobal.com/join/register/online, ,
,
. , -,
, ,
( , 1
,
DipFM , /
)
:
ACCA Customer Services
2 Central Quay
89 Hydepark Street
Glasgow, G3 8BW,
United Kingdom
:
10)

;
11)
12)

;
,
.

. , ,
:
15- ( 30-
, ).
31-
( 10-
, ).
() .
:

14

251
57
68
57

( )
( )
(x2)
(x2)

2009 7. 2009
. :
http://www.accaglobal.com/students/study_exams/exams/fees
finance matters,
, .
.
) //
.
, , ,
( ,
). ,
, . ,
.
, .
DipFM, ,
http://www.accaglobal.com/students/publications/finance_matters/archive/2002/53/727414
http://www.accaglobal.com/students/publications/finance_matters/archive/2002/51/462742

6.
( http://www.accaglobal.com/members/qualifications/cia/)

.
.
a) /
,
, : http://www.accaglobal.com/members/qualifications/cia/register.
, 189 ( ),
,
.

189, 100 .
2009 7. 2009
:
http://www.accaglobal.com/students/study_exams/exams/fees

. ,
,
2001, .
) /
, 20 , ,
, 20
(CPD), 5 .

15

 ,
. .
.
50%
. , , .

. , .
, ,
.
,
, 3 .
7. (ICFE)
( http://www.accaglobal.com/members/qualifications/icfe/)
ICFE , ,
. ,
,
.
, ,
.
,
ICFE, ,
, , .
, , , , .

.

ICFE ,
.

. , ,
ICFE, ,
,
.
(. , 4/12, ,
04070, , 380 44 490 5601) International House (. 74, ,
, 38056 377 88 99).
2009 . 16 14 .
ICFE -: www.FinancialEnglish.org

16


1. , :
1. ( ,
, ,
, ,
);
2. , (
/ /
), ,
. , ,
;
3. , ,
, , ;
4. 1 ;
5.
;

6. ( ),
;
7. , , ,
(, );
8. (


).
:
, ,
,
( );
,
(, );
;
, ,
,
,
).
2. :
Clydesdale Bank Plc
Charing Cross Branch
Glasgow
Scotland UK

(sort code):
826434
:
The Association of Chartered Certified Accountants
: 40000907
Swift :
CLYDGB 21434
IBAN :
GB74 CLYD 8264 3440 0009 07

:

/ .

17

 ,
.
3. ,

.
Letter of Guarantee
_*Company XXX*_ (please write company name in English) guarantees Initial Recognition (IR) payment for
_*Student name*_ (write your name), _*reference number*_ (number printed at Initial Registration form or online registration number).
Would you please produce an invoice for: _*Company name, bank details*_
Date ()
Names ()
Signature Chief Accountant ( )
Signature Director ( )
Stamp ()
4. DipIFR DipFM

To Whomever It May Concern

Through the following, we certify that Mrs. / Mr. ., who has been working with our
company for .. year(s), holds a years experience in the financial field, proving at the same time a
valuable employee and human asset.
Also, we recommend him / her as a suitable person to undertake Diploma in International Financial
Reporting / Diploma in Financial Management, as this particular qualification will assist him / her in his / her
current and future activities with our company.
We see this qualification as an important step in the Continuous Development Program that we, as a
company, encourage our employees to pursue.
Thank you.
Best regards,

5.
, ,
:

18

 :
, ,
.
:
:
(http://www.accaglobal.com/members/qualifications/mba/)
:
(http://www.accaglobal.com/members/cpd/learning_opportunities/partner_resources/partner_qualifications/28
71527)
,
:
http://www.accaglobal.com/members/cpd/learning_opportunities/partner_resources/partner_qualifications/co
mpany_direct_diploma)
():
(http://www.accaglobal.com/members/cpd/learning_opportunities/partner_resources/partner_qualifications/cia)
,
.

19

6. ,

Accountancy Tuition Centre,

HOCK
Training

, Ernst &
Young ()
Business Education Alliance

.
48, 7- , , 01001,

. 12, 209,
1- , , 01001,

. 19, ,
01001,
. 10,
6, , 02002,

. , 26,
166, , 02140,

Te. 38-044-5855363
oksana.khomenko@atc-global.com
www.atc-global.com
Te. 380-044-2340377
natalia.koval@hocktraining.com
www.hocktraining.com
Te. 380-490-3034
nataliya.kopylenko@ua.ey.com
Te. 380-044-2201039
alex@bea.com.ua
www.bea.com.ua
Tel.380-44574-7083
natalia.dudchak@ufpaa.org
www.ufpaa.org

Rupniecibas iela 21/k3-26,

, LV1045,

Te. 371-294-18325
john@johnmoffat.lv
www.johnmoffat.lv
Te. 370-868-521243
barbara@mikelittle.lt
www.mikelittle.lt
Te. 994-12-4371051
bahram@gr-bs.com
www.gr-bs.com
Te. 374-154-2311
iab@arminco.com
www.iabcentre.am

Accountancy

SIA John Moffat

UAB Michael Little ir KO

Gostauto 3-8, , LT
2000,

GRBS

IAB Centre CJSC

44 Jafar Jabbarhi Street,

Caspian Plaza, 7th Floor,
, AZ1065,
2 A Agatangeghosi Street,
, 0023,

ACCA ,
DipIFR (Rus)
CBE
DipIFR (Rus)

GOLD

DipIFR (Rus)

GOLD

ACCA
DipIFR (Rus)

N/A

DipIFR (Rus)

N/A

ACCA

N/A

ACCA
DipIFR

N/A

ACCA
DipIFR

GOLD

ACCA

GOLD

GOLD

, :
http://www.accaglobal.com/students/study_exams/tuition/search_tuition

20

7. 2009

ACCA

2009

66

66

66

53

66

78

()

2009

58

58

58

A -

37

B -

37

C -

42

21

(DipIFR)

2009

157

105

(CertIFR)

2009

189

(DipFM)

2009

251

57

//

68

57

22


(CIA)

2009
189

23

8.

24

31 (

,

10 )
15 (

,

30 )
15

ACCA

DipIFR

,
,
,

,
,
,

,
-
,

.
,

31 .
,
-
,

.
,


31 .

15

15 (

,

1 )

15 (

N/A

25

26