ISL5524 International ReportingBahçeşehir UniversityDegree Programs MBA (TURKISH, THESIS)General Information For StudentsDiploma SupplementErasmus Policy StatementNational QualificationsBologna Commission
MBA (TURKISH, THESIS)
Master TR-NQF-HE: Level 7 QF-EHEA: Second Cycle EQF-LLL: Level 7

Course Introduction and Application Information

Course Code Course Name Semester Theoretical Practical Credit ECTS
ISL5524 International Reporting Fall 3 0 3 7
This catalog is for information purposes. Course status is determined by the relevant department at the beginning of semester.

Basic information

Language of instruction: Turkish
Type of course: Departmental Elective
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.

Learning Outcomes

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.

Course Content

In this course, there are analyzes of prepared financial statements in accordance with IFRS, valuation differences and the implementation of standards with case studies

Weekly Detailed Course Contents

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

Sources

Course Notes / Textbooks: Power Point Sunumları / Power Point Slides
References: Örnek Uygulamalar / Sample Cases

Evaluation System

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

ECTS / Workload Table

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

Contribution of Learning Outcomes to Programme Outcomes

No Effect 1 Lowest 2 Low 3 Average 4 High 5 Highest
           
Program Outcomes Level of Contribution
1) Being able to develop and deepen their knowledge at the level of expertise in the same or a different field, based on undergraduate level qualifications. 5
2) To be able to comprehend the interdisciplinary interaction with which the field is related. 5
3) To be able to use the theoretical and applied knowledge at the level of expertise acquired in the field. 4
4) To be able to interpret and create new knowledge by integrating the knowledge gained in the field with the knowledge from different disciplines, 5
5) To be able to solve the problems encountered in the field by using research methods. 4
6) To be able to systematically transfer current developments in the field and their own studies to groups in and outside the field, in written, verbal and visual forms, by supporting them with quantitative and qualitative data. 3
7) To be able to critically examine social relations and the norms that guide these relations, to develop them and take action to change them when necessary. 4
8) To be able to critically evaluate the knowledge and skills acquired in the field of expertise and to direct their learning. 5
9) To be able to supervise and teach these values by observing social, scientific, cultural and ethical values in the stages of collecting, interpreting, applying and announcing the data related to the field. 5
10) To be able to develop strategy, policy and implementation plans in the fields related to the field and to evaluate the obtained results within the framework of quality processes. 4
11) To be able to use the knowledge, problem solving and/or application skills they have internalized in their field in interdisciplinary studies. 5
12) Being able to independently carry out a work that requires expertise in the field. 5
13) To be able to develop new strategic approaches for the solution of complex and unpredictable problems encountered in applications related to the field and to produce solutions by taking responsibility. 3
14) Ability to lead in environments that require solving problems related to the field 5