TYPE OF COURSE UNIT	Compulsory Course
LEVEL OF COURSE UNIT	Master's Degree Without Thesis
YEAR OF STUDY	1
SEMESTER	First Term (Fall)
NUMBER OF ECTS CREDITS ALLOCATED	10
NAME OF LECTURER(S)	-
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 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.
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	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	Case Study,Problem Solving
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 1 1 Preparation for Quiz 1 4 4 Individual or group work 14 8 112 Preparation for Final exam 1 13 13 Course hours 14 3 42 Preparation for Midterm exam 1 10 10 Laboratory (including preparation) Final exam 1 1 1 Homework 4 30 120 Quiz 1 1 1 Total Workload 304 Total Workload / 30 10,13 ECTS Credits of the Course 10
LANGUAGE OF INSTRUCTION	Turkish
WORK PLACEMENT(S)	No