| ACCOUNTING AND INTERNATIONAL REPORTING (TURKISH, NON-THESIS) | |||||
| Master | TR-NQF-HE: Level 7 | QF-EHEA: Second Cycle | EQF-LLL: Level 7 | ||
| Course Code | Course Name | Semester | Theoretical | Practical | Credit | ECTS |
| ISL5524 | International Reporting | Spring | 3 | 0 | 3 | 7 |
| Language of instruction: | Turkish |
| Type of course: | Must Course |
| Course Level: | |
| Mode of Delivery: | Face to face |
| Course Coordinator : | Prof. Dr. FATMA ÖZKUL |
| Recommended Optional Program Components: | None |
| Course Objectives: | The purpose of this course is the preparation of consolidated financial statements in accordance with International Financial Reporting Standards and using of financial reporting practices. |
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The students who have succeeded in this course; I. At the end of this course, students will be able to appraisal in accordance with TAS. II. At the end of this course, students can separate in calculating allowance of debts and expenses. III. After completing this course, students will be able to prepare alternative financial reporting. IV. At the end of this course, students will be able to be inflation accounting and consolidation. |
| In this course, there are analyzes of prepared financial statements in accordance with IFRS, valuation differences and the implementation of standards with case studies |
| Week | Subject | Related Preparation |
| 1) | Introduction: Financial Reporting Standards | |
| 2) | IAS 28: Investments in Associates | |
| 3) | IAS 31: Interests In Joint Ventures | |
| 4) | IAS 27: Consolidated and Separate Financial Statements | |
| 5) | IFRS 3: Business Combinations | |
| 6) | IAS 21: The Effects of Changes in Foreign Exchange Rates | |
| 7) | IAS 29: Financial Reporting in Hyperinflationary Economies | |
| 8) | IFRS 9: Financial Instruments | |
| 9) | IAS 33: Earnings per Share | |
| 10) | IAS 34: Interim Financial Reportings | |
| 11) | IFRS 1: First-time Adoption of International Financial Reporting Standards | |
| 12) | Case Studies about UFRS | |
| 13) | UFRS Studies | |
| 14) | UFRS Studies |
| Course Notes / Textbooks: | Power Point Sunumları / Power Point Slides |
| References: | Örnek Uygulamalar / Sample Cases |
| Semester Requirements | Number of Activities | Level of Contribution |
| Attendance | 14 | % 10 |
| Presentation | 1 | % 20 |
| Midterms | 1 | % 30 |
| Final | 1 | % 40 |
| Total | % 100 | |
| PERCENTAGE OF SEMESTER WORK | % 60 | |
| PERCENTAGE OF FINAL WORK | % 40 | |
| Total | % 100 | |
| Activities | Number of Activities | Workload |
| Course Hours | 14 | 42 |
| Application | 13 | 50 |
| Study Hours Out of Class | 13 | 73 |
| Presentations / Seminar | 1 | 8 |
| Midterms | 1 | 2 |
| Total Workload | 175 | |
| No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
| Program Outcomes | Level of Contribution | |
| 1) | It is required to develop analytical thinking, problem solving, a holistic viewpoint and strategic thinking in the field of accounting and reporting, | 3 |
| 2) | The students are required to understand the concepts and ideas of accounting and reporting in both national and multinational settings and practice cross disciplinary and comparative analysis, | 4 |
| 3) | To have conscious to treat appropriate professional ethic. | 4 |
| 4) | To have ability to observe accounting applications and related legal regulations in different sectors( such as banking, reassurance and construction management. | 2 |
| 5) | To have ability to observe regulations which direct accounting principle and accounting application in standards. | 5 |