TYPE OF COURSE UNIT	Elective Course
LEVEL OF COURSE UNIT	Doctorate Of Science
YEAR OF STUDY	-
SEMESTER	-
NUMBER OF ECTS CREDITS ALLOCATED	15
NAME OF LECTURER(S)	Professor Nalan Akdoğan
LEARNING OUTCOMES OF THE COURSE UNIT	At the end of this course, the students; 1) Explain conceptual framework for Turkish accounting system and International accounting system 2) Explain conceptual framework for Turkish accounting system and International accounting system 3) Explain the improvements of IFRS about the preperation and presentation of financial reports 4) Discuss the financial statements that are prepared in accordance with IFRS. 5) 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
PRE-REQUISITES OF THE COURSE	No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT	MAND647 FINANCIAL ACCOUNTING
COURSE DEFINITION	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
RECOMENDED OR REQUIRED READING	Uluslararası Finansal Raporlama Standartları, Türkiye Muhasebe Standartları Kurulu, 2011
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS	Lecture,Discussion
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 WORKLOAD	Activities Number Hours Workload 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 Workload 456 Total Workload / 30 15,2 ECTS Credits of the Course 15
LANGUAGE OF INSTRUCTION	Turkish
WORK PLACEMENT(S)	No