TYPE OF COURSE UNIT	Elective Course
LEVEL OF COURSE UNIT	Bachelor's Degree
YEAR OF STUDY	-
SEMESTER	-
NUMBER OF ECTS CREDITS ALLOCATED	5
NAME OF LECTURER(S)	-
LEARNING OUTCOMES OF THE COURSE UNIT	At the end of this course, the students; 1) Have information about International Valuation Standards. 2) Make valuation of tangible fixed assets and intangible assets. 3) Make transparent and consistent valuation. 4) Have information about the differences in the valuation provisions of the Tax Procedure Law and International Valuation Standards. 5) Make valuation of the company
MODE OF DELIVERY	Face to face
PRE-REQUISITES OF THE COURSE	No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT	None
COURSE DEFINITION	The aim of this course to build confidence and public trust in valuation by producing standards and securing their universal adoption and implementation for the valuation of assets across the world. Valuations are widely used and relied upon in financial and other markets, whether for inclusion in financial statements, for regulatory compliance or to support secured lending and transactional activity. The objective of the IVS is to increase the confidence and trust of users of valuation services by establishing transparent and consistent valuation practices.
COURSE CONTENTS	WEEK TOPICS 1st Week Overvıew Of Internatıonal Assessment Standards 2nd Week Internatıonal Assessment Standards Framework General Standards 101-103 3rd Week General Standards - Uds 104 Value Bases And Uds 105 Approaches And Methods 4th Week Uds 200 Busınesses And Shares In The Busıness 5th Week Internatıonal Valuatıon Standards: A Revıew Of Uds 210 Intangıble Assets 6th Week Uds 220 Non-Fınancıal Lıabılıtıes 7th Week Revıew Of Uds 230 Stock Standard 8th Week Midterm 9th Week Uds 300 Facılıty And Equıpment Assessment 10th Week Appraısal Of Items Wıthın The Scope Of Internatıonal Appraısal Standards And The Sıtuatıon In Our Country 11th Week Real Estate To Be Developed: Assessment, Fınancıal Reportıng And Audıt Relatıon 12th Week Evaluatıon Of Fınancıal Instruments: Overvıew Of Uds 500, Ifrs And Vuk 13th Week Evaluatıon Reports Content Analysıs 14th Week Company Valuatıon Sample
RECOMENDED OR REQUIRED READING	Akdoğan, N., Doğan, D. U., & Alp, Ö. S. Finansal Olmayan Bilgilerin Raporlanmasında Değişiklikler Ve Güncel Konular, Gazi Kitabevi, 2022.
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 WORKLOAD	Activities Number Hours Workload Midterm exam 1 1,5 1,5 Preparation for Quiz Individual or group work 14 3 42 Preparation for Final exam 1 40 40 Course hours 13 3 39 Preparation for Midterm exam 1 20 20 Laboratory (including preparation) Final exam 1 1,5 1,5 Homework Project 2 5 10 Total Workload 154 Total Workload / 30 5,13 ECTS Credits of the Course 5
LANGUAGE OF INSTRUCTION	Turkish
WORK PLACEMENT(S)	No