| 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 Integrated Reporting Standards.
- Understand the impacts of non-financial information.
- Gain insights into the application of integrated reports.
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
|---|
| Recommended Optional Programme Components | None |
|---|
| Course Description | This course offers an in-depth study of Integrated Reporting Standards, focusing on their application in corporate reporting. Weekly sessions cover specific standards, emphasizing financial and non-financial reporting, materiality, and strategic focus. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
Integrated Reporting Standard 1-2-3 |
|
2nd Week |
Integrated Reporting Standard 11-12-13 |
|
3rd Week |
Integrated Reporting Standard 201-202-203 |
|
4th Week |
Integrated Reporting Standard 204-205-206-207 |
|
5th Week |
Integrated Reporting Standard 301-302-303 |
|
6th Week |
Integrated Reporting Standard 304-305-306-308 |
|
7th Week |
General review |
|
8th Week |
Midterm exam |
|
9th Week |
Integrated Reporting Standard 401-402-403-404 |
|
10th Week |
Integrated Reporting Standard 405-406-407-408 |
|
11th Week |
Integrated Reporting Standard 409-410-411-413 |
|
12th Week |
Integrated Reporting Standard 414-415-416 |
|
13th Week |
Integrated Reporting Standard 417-418 |
|
14th Week |
General review |
|
| 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 |
- Discussion
- Lecture
- Questions/Answers
- 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 |
|---|
