| 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 |
| ISL5423 | International Accounting Standards | Fall | 3 | 0 | 3 | 8 |
| 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 Lecturer(s): |
Assoc. Prof. HÜMEYRA ADIGÜZEL Prof. Dr. FATMA ÖZKUL |
| 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: | 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 |
| Laboratory | % 0 | |
| Application | % 0 | |
| Field Work | % 0 | |
| Special Course Internship (Work Placement) | % 0 | |
| Quizzes | % 0 | |
| Homework Assignments | % 0 | |
| Presentation | 1 | % 10 |
| Project | % 0 | |
| Seminar | % 0 | |
| Midterms | 1 | % 30 |
| Preliminary Jury | % 0 | |
| Final | % 50 | |
| Paper Submission | % 0 | |
| Jury | % 0 | |
| Bütünleme | % 0 | |
| Total | % 100 | |
| PERCENTAGE OF SEMESTER WORK | % 50 | |
| PERCENTAGE OF FINAL WORK | % 50 | |
| Total | % 100 | |
| Activities | Number of Activities | Workload | |
| Course Hours | 14 | 42 | |
| Laboratory | |||
| Application | 14 | 96 | |
| Special Course Internship (Work Placement) | |||
| Field Work | |||
| Study Hours Out of Class | 13 | 56 | |
| Presentations / Seminar | |||
| Project | |||
| Homework Assignments | |||
| Quizzes | |||
| Preliminary Jury | |||
| Midterms | 1 | 6 | |
| Paper Submission | |||
| Jury | |||
| Final | |||
| Total Workload | 200 | ||
| No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
| Program Outcomes | Level of Contribution |