At the end of this course, the students; 1) Explain conceptual framework for Turkish accounting system and International accounting system. 2) Explain the changes brought by International Accounting Standards about the preparation and presentation of financial reports. 3) Discuss the financial statements that are prepared in accordance with IFRS. 4) Discuss the standards such as; IAS1, IAS7, IAS2, IAS8, IAS10, IAS16, IAS 38, IAS40, IAS36, IAS23, IAS18, IAS37 and IAS 17. 5) Discuss academic studies related to International Accounting Standards.
MODE OF DELIVERY
Face to face
PRE-REQUISITES OF THE COURSE
No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT
None
COURSE DEFINITION
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.
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
Tekdüzen Muhasebe Sistemi Uygulaması, Nalan Akdoğan - Orhan Sevilengül, Gazi Kitabevi 2007 Akdoğan N., Tenker N., Finansal Tablolar ve Mali Analiz Teknikleri, Gazi Kitabevi, 11. Baskı, 2007 Uluslararası Finansal Raporlama Standartları, Türkiye Muhasebe Standartları Kurulu, 2011 Akdoğan N. Ve diğerleri, Türkiye Muhasebe Standartları ile Uyumlu Sektörel Muhasebe, Gazi Kitabevi, 1. Baskı, 2010
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS
Problem Solving,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
3
3
Preparation for Quiz
Individual or group work
1
10
10
Preparation for Final exam
1
60
60
Course hours
14
3
42
Preparation for Midterm exam
1
40
40
Laboratory (including preparation)
Final exam
1
10
10
Homework
8
20
160
Total Workload
325
Total Workload / 30
10,83
ECTS Credits of the Course
10
LANGUAGE OF INSTRUCTION
Turkish
WORK PLACEMENT(S)
No
KEY LEARNING OUTCOMES (KLO) / MATRIX OF LEARNING OUTCOMES (LO)