| MATHEMATICS (TURKISH, PHD) | |||||
| PhD | TR-NQF-HE: Level 8 | QF-EHEA: Third Cycle | EQF-LLL: Level 8 | ||
| Course Code | Course Name | Semester | Theoretical | Practical | Credit | ECTS |
| BUS6012 | IFRS Practices | Fall | 3 | 0 | 3 | 12 |
| The course opens with the approval of the Department at the beginning of each semester |
| Language of instruction: | En |
| Type of course: | Departmental Elective |
| Course Level: | |
| Mode of Delivery: | Face to face |
| Course Coordinator : | Dr. Öğr. Üyesi TUĞCAN DEMİR |
| Course Objectives: | The objective of this course is to improve the students’ knowledge of the varying accounting and financial reporting practice. The course covers the description of international accounting/ financial reporting standards based on the conceptual Framework. During the course the application of major international accounting standards will be examined and the financial statements presented in accordance with standards will be analyzed. |
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The students who have succeeded in this course; The students who succeeded in this course; will be able to explain conceptual framework for Turkish accounting system and International accounting system will be able to explain conceptual framework for Turkish accounting system and International accounting system will be able to explain the improvements of IFRS about the preperation and presentation of financial reports will be able to discuss the financial statements that are prepared in accordance with IFRS. will be able to discuss the standards such as; IAS1, IAS7, IAS2, IAS8, IAS10, IAS16, IAS36, IAS23, IAS18, IAS37 and IAS 17. will be able to discuss the standards such as; IAS1, IAS7, IAS2, IAS8, IAS10, IAS16, IAS36, IAS23, IAS18, IAS37 and IAS 17. |
| 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) | Conceptual Framework | Review of published research articles | |
| 2) | IAS 1 Presentation of Financial Statements | Review of published research articles | |
| 3) | IAS 7: Cash Flow Statements | Review of published research articles | |
| 4) | IAS 8 : Accounting Policies, Changes in Accounting Estimates and Errors IAS 10 : Events After the Reporting Period | Review of published research articles | |
| 5) | IAS 16: Property, Plant and Equipment | Review of published research articles | |
| 6) | IAS 36: Impairment of Assets & IAS 23 Borrowing Costs | Review of published research articles | |
| 7) | Midterm | ||
| 8) | IAS 18: Revenue | Review of published research articles | |
| 9) | IAS 37: Contingent Liabilities & Assets | Review of published research articles | |
| 10) | IAS 17: Leasing | Review of published research articles | |
| 11) | IFRS Practices | Case Studies | |
| 12) | IFRS Practices | Case Studies | |
| 13) | IFRS Practices | Case Studies | |
| 14) | IFRS Practices | Case Studies | |
| Course Notes: | İlgili makaleler / Related readings |
| References: | İlgili makaleler / Related readings |
| Semester Requirements | Number of Activities | Level of Contribution |
| Attendance | 1 | % 10 |
| Laboratory | 0 | % 0 |
| Application | 0 | % 0 |
| Field Work | 0 | % 0 |
| Special Course Internship (Work Placement) | 0 | % 0 |
| Quizzes | 0 | % 0 |
| Homework Assignments | 10 | % 20 |
| Presentation | 0 | % 0 |
| Project | 1 | % 10 |
| Seminar | 0 | % 0 |
| Midterms | 1 | % 20 |
| Preliminary Jury | 0 | % 0 |
| Final | 1 | % 40 |
| Paper Submission | 0 | % 0 |
| Jury | 0 | % 0 |
| Bütünleme | % 0 | |
| Total | % 100 | |
| PERCENTAGE OF SEMESTER WORK | % 50 | |
| PERCENTAGE OF FINAL WORK | % 50 | |
| Total | % 100 | |
| Activities | Number of Activities | Duration (Hours) | Workload |
| Course Hours | 14 | 3 | 42 |
| Laboratory | 0 | 0 | 0 |
| Application | 13 | 6 | 78 |
| Special Course Internship (Work Placement) | 0 | 0 | 0 |
| Field Work | 0 | 0 | 0 |
| Study Hours Out of Class | 13 | 6 | 78 |
| Presentations / Seminar | 0 | 0 | 0 |
| Project | 1 | 4 | 4 |
| Homework Assignments | 14 | 3 | 42 |
| Quizzes | 0 | 0 | 0 |
| Preliminary Jury | 0 | 0 | 0 |
| Midterms | 1 | 3 | 3 |
| Paper Submission | 0 | 0 | 0 |
| Jury | 0 | 0 | 0 |
| Final | 1 | 3 | 3 |
| Total Workload | 250 | ||
| No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
| Program Outcomes | Level of Contribution |