| Course Type | Elective Course |
|---|
| Course Level | Bachelor's Degree |
|---|
| Year of Study | - |
|---|
| Semester | - |
|---|
| ECTS | 5 |
|---|
| Name of Lecturer(s) |
- |
| Learning Outcomes |
At the end of this course, the students;
- Gain knowledge of International Valuation Standards.
- Will be able to conduct valuations of tangible and intangible assets.
- Perform transparent and consistent valuations.
- Understand the differences between the valuation provisions in the Tax Procedure Law and International Valuation Standards.
- Will be able to conduct company valuations.
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
|---|
| Recommended Optional Programme Components | None |
|---|
| Course Description | This course aims to establish confidence in asset valuation by learning audit standards and identifying globally accepted methods. The international valuation standards contribute to transparency and consistency in the valuation process, which enhances trust in valuation services. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
Overview of International Valuation Standards |
|
2nd Week |
Framework of International Valuation Standards, general standards 101-103 |
|
3rd Week |
General Standards: IVS 104 Basis of Value and IVS 105 Valuation Approaches and Methods |
|
4th Week |
IVS 200: Business and Business Interests |
|
5th Week |
International Valuation Standards: Examination of IVS 210 Intangible Assets |
|
6th Week |
IVS 220: Non-Financial Liabilities |
|
7th Week |
Examination of the IVS 230 Inventory |
|
8th Week |
Midterm exam |
|
9th Week |
IVS 300: Plant and Equipment Valuation |
|
10th Week |
Real estate valuation within the scope of International Valuation Standards and the circumstances in Turkiye |
|
11th Week |
Development properties: valuation, financial reporting, and audit relationship |
|
12th Week |
Valuation of financial instruments: overview of IVS 500, IFRS, and Tax Procedure Law |
|
13th Week |
Content analysis of valuation reports |
|
14th Week |
Example: company valuation |
|
| Recommended or Required Reading | Akdoğan, N., Doğan, D. U., & Alp, Ö. S. (2022). Finansal olmayan bilgilerin raporlanmasında değişiklikler ve güncel konular. Gazi Kitabevi. |
|---|
| Planned Learning Activities and Teaching Methods |
- Lecture
- Questions/Answers
- Discussion
- Presentation
|
|---|
| Assessment Methods and Criteria |
|
Quantity |
Percentage (%) |
| Mid-term |
1 |
40 |
| Assignment |
2 |
10 |
| Total(%) |
|
50 |
| Contribution of In-term Studies to Overall Grade(%) |
|
50 |
| Contribution of Final Examination to Overall Grade(%) |
|
50 |
| Total(%) |
|
100 |
|
| ECTS Allocated Based on Student Workload |
| Activities |
Quantity |
Duration (Hour) |
Total Workload (Hour) |
| Midterm exam |
1 |
1 |
1 |
| Preparation for Quiz |
|
|
|
| Individual or group work |
14 |
3 |
42 |
| Preparation for Final exam |
1 |
30 |
30 |
| Course hours |
13 |
3 |
39 |
| Preparation for Midterm exam |
1 |
15 |
15 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
1 |
1 |
| Homework |
2 |
10 |
20 |
| Total Work Load | 148 |
| Total Work Load / 30 (h) | 4.93 |
| ECTS Credit of the Course | 5 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
