MBA (TURKISH, NONTHESIS) | |||||
Master | TR-NQF-HE: Level 7 | QF-EHEA: Second Cycle | EQF-LLL: Level 7 |
Course Code | Course Name | Semester | Theoretical | Practical | Credit | ECTS |
ISL5423 | International Accounting Standards | Fall | 3 | 0 | 3 | 8 |
This catalog is for information purposes. Course status is determined by the relevant department at the beginning of semester. |
Language of instruction: | Turkish |
Type of course: | Departmental Elective |
Course Level: | |
Mode of Delivery: | Face to face |
Course Coordinator : | Prof. Dr. FATMA ÖZKUL |
Course Lecturer(s): |
Assoc. Prof. HÜMEYRA ADIGÜZEL Prof. Dr. FATMA ÖZKUL |
Recommended Optional Program Components: | None |
Course Objectives: | The purpose of this course, students will be able to develop the knowledge and skills about changing accounting and financial reporting practices. Within International Financial Reporting Standards course; it is aimed analysis of international financial reporting standards and the conceptual framework of international accounting standards, and analysis of financial statements prepared in accordance with international financial reporting standards. |
The students who have succeeded in this course; I. At the end of this course, students will be able to explain conceptual frameworks of the Turkish accounting system. II. At the end of this course, students will be able to explain the international financial reporting standards. III. At the end of this course, students will be able to examine the financial statements prepared in accordance with International Financial Reporting Standards. IV. At the end of this course, students will be able to explain how to do it consistently if you changed interpretation of international financial reporting standards. |
This couse examines the declarations of the Turkish Accounting Standards Board due to the standards of the International Accounting Standards Board. The Framework of the international financial reporting standards and the notable standards will be discussed. |
Week | Subject | Related Preparation |
1) | Introduction: Overview to Turkish Accounting System | |
2) | Conceptual Framework | |
3) | Conceptual Framework | |
4) | IAS 7: Cash Flow Statements | |
5) | IAS 1: Presentation of Financial Statements | |
6) | IAS 2: Inventories | |
7) | IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors | |
8) | MIDTERM | |
9) | IAS 16: Property, Plant and Equipment | |
10) | IAS 38: Intangible Assets | |
11) | IAS 32:Financial Instruments - Presentation IAS 39: Financial Instruments - Recognition and Measurement | |
12) | IAS 18: Revenues | |
13) | IAS 37: Provisions, Contingent Liabilities and Contingent Assets | |
14) | IAS 12: Income Taxes |
Course Notes / Textbooks: | Power Point Sunumları / Power Point Slides |
References: | Remzi Örten, Hasan Kaval ve Aydın Karapınar, Türkiye Muhasebe ve Raporlama Standartları Uygulama ve Yorumları, Ankara: Gazi Kitabevi, 2009 |
Semester Requirements | Number of Activities | Level of Contribution |
Attendance | 14 | % 10 |
Presentation | 1 | % 10 |
Midterms | 1 | % 30 |
Total | % 50 | |
PERCENTAGE OF SEMESTER WORK | % 50 | |
PERCENTAGE OF FINAL WORK | % | |
Total | % 50 |
Activities | Number of Activities | Workload |
Course Hours | 14 | 42 |
Application | 14 | 96 |
Study Hours Out of Class | 13 | 56 |
Midterms | 1 | 6 |
Total Workload | 200 |
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 in the same or a different field at the level of expertise, based on undergraduate level qualifications. | |
2) | To be able to comprehend the interdisciplinary interaction with which the field is related. | |
3) | To be able to use the theoretical and applied knowledge at the level of expertise acquired in the field. | |
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) | To be able to solve the problems encountered in the field by using research methods. | |
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. | |
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. | |
8) | To be able to critically evaluate the knowledge and skills acquired in the field of expertise and to direct their learning. | |
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. | |
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. | |
11) | To be able to use the knowledge, problem solving and/or application skills they have internalized in their field in interdisciplinary studies. | |
12) | Being able to independently carry out a work that requires expertise in the field. | |
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. | |
14) | Being able to lead in environments that require solving problems related to the field. |