ACTUARIAL SCIENCE (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 | Fall Spring |
3 | 0 | 3 | 7 |
The course opens with the approval of the Department at the beginning of each semester |
Language of instruction: | Tr |
Type of course: | Departmental Elective |
Course Level: | |
Mode of Delivery: | Face to face |
Course Coordinator : | Prof. Dr. FATMA ÖZKUL |
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. |
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: | Power Point Sunumları / Power Point Slides |
References: | Örnek Uygulamalar / Sample Cases |
Semester Requirements | Number of Activities | Level of Contribution |
Attendance | 14 | % 10 |
Laboratory | % 0 | |
Application | % 0 | |
Field Work | % 0 | |
Special Course Internship (Work Placement) | % 0 | |
Quizzes | % 0 | |
Homework Assignments | % 0 | |
Presentation | 1 | % 20 |
Project | % 0 | |
Seminar | % 0 | |
Midterms | 1 | % 30 |
Preliminary Jury | % 0 | |
Final | 1 | % 40 |
Paper Submission | % 0 | |
Jury | % 0 | |
Bütünleme | % 0 | |
Total | % 100 | |
PERCENTAGE OF SEMESTER WORK | % 60 | |
PERCENTAGE OF FINAL WORK | % 40 | |
Total | % 100 |
Activities | Number of Activities | Workload | |
Course Hours | 14 | 42 | |
Laboratory | |||
Application | 13 | 50 | |
Special Course Internship (Work Placement) | |||
Field Work | |||
Study Hours Out of Class | 13 | 73 | |
Presentations / Seminar | 1 | 8 | |
Project | |||
Homework Assignments | |||
Quizzes | |||
Preliminary Jury | |||
Midterms | 1 | 2 | |
Paper Submission | |||
Jury | |||
Final | |||
Total Workload | 175 |
No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
Program Outcomes | Level of Contribution | |
1) | Acquire the quantitative skills to become an actuary. | |
2) | Will know about risks and ways to manage risk. | |
3) | Will know about financial planning and its role in actuarial management. | |
4) | Will be able to design new products and carry profitability tests and scenario analyses. | |
5) | Besides gaining competence in theoretical subjects, the graduate will also be aware of practical issues and applications through lecturers and instructors who have market experience. | |
6) | Will be able to follow all innovations and carry on research on the particular area. | |
7) | Will share information with colleagues and will use it for project development.. | |
8) | Will be able to apply and make the necessary adaptation to all new rules and regulations. |