| Course Type | Elective Course |
|---|
| Course Level | Doctorate Of Science |
|---|
| Year of Study | - |
|---|
| Semester | - |
|---|
| ECTS | 15 |
|---|
| Name of Lecturer(s) |
|
| Learning Outcomes |
At the end of this course, the students;
- Explain conceptual framework for Turkish accounting system and International accounting system
- Explain conceptual framework for Turkish accounting system and International accounting system
- Explain the improvements of IFRS about the preperation and presentation of financial reports
- Discuss the financial statements that are prepared in accordance with IFRS.
- Discuss the standards such as; IAS1, IAS7, IAS2, IAS8, IAS10, IAS16, IAS 38, IAS40, IAS36, IAS23, IAS18, IAS37 and IAS 17.
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
|---|
| Recommended Optional Programme Components | MAND647 FINANCIAL ACCOUNTING |
|---|
| Course Description | In this course, conceptual framework of IFRS and valuation principles will be explained.Then all the standards will be examined separately and the problems that may arise in the implementation of the standards will be argued. Accounting standards whose objective is to create the same financial reporting language and that are published by International Accounting Standards Board and were adopted in Turkey consist of the content of this course. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
Turkish Accounting Environment |
|
2nd Week |
Conceptual Framework I |
|
3rd Week |
Conceptual Framework II |
|
4th Week |
IAS 1 Presentation of Financial Statements I |
|
5th Week |
IAS 1 Presentation of Financial Statements II |
|
6th Week |
IAS 7: Statement of Cash Flows |
|
7th Week |
IAS 2: Inventories |
|
8th Week |
MIDTERM |
|
9th Week |
IAS 8 & IAS 10 |
|
10th Week |
IAS 16 Property Plant & Equipment - IAS 38 Intangible Assets |
|
11th Week |
IAS 36 Impairment of Assets & IAS 23 Borrowing Costs |
|
12th Week |
IAS 18: Revenue |
|
13th Week |
IAS 37: Contingent Liabilities & Assets |
|
14th Week |
IAS 17: Leasing |
|
15th Week |
General Review |
|
| Recommended or Required Reading | Uluslararası Finansal Raporlama Standartları, Türkiye Muhasebe Standartları Kurulu, 2011 |
|---|
| Planned Learning Activities and Teaching Methods |
|
|---|
| Assessment Methods and Criteria |
|
Quantity |
Percentage (%) |
| Mid-term |
1 |
40 |
| Total(%) |
|
40 |
| Contribution of In-term Studies to Overall Grade(%) |
|
40 |
| Contribution of Final Examination to Overall Grade(%) |
|
60 |
| Total(%) |
|
100 |
|
| ECTS Allocated Based on Student Workload |
| Activities |
Quantity |
Duration (Hour) |
Total Workload (Hour) |
| Midterm exam |
1 |
2 |
2 |
| Preparation for Quiz |
|
|
|
| Individual or group work |
|
|
|
| Preparation for Final exam |
1 |
250 |
250 |
| Course hours |
14 |
3 |
42 |
| Preparation for Midterm exam |
1 |
160 |
160 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
2 |
2 |
| Homework |
|
|
|
| Total Work Load | 456 |
| Total Work Load / 30 (h) | 15.2 |
| ECTS Credit of the Course | 15 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
