Giving detailed information about accounting applications according to UMS/ IFRS, TMS/ TFRS and KOBI TFRS.
20
Contribution of the Course to Professional Development
Gaining the ability to prepare and read financial statements according to International Accounting Standards
21
Learning Outcomes:
1
Able to explain developing process of International Accounting Standartds.;
2
Able to list basic concepts related to International Financial Reporting Standards.;
3
Able to perform accounting applications in according with International Accounting Standards. ;
4
Gain ability to prepare financial statements in according with International Accounting Standards.;
5
Able to design an evaluation about differences between IFRS / TFRS and tax applications.;
22
Course Content:
Week
Theoretical
Practical
1
Developing Process of International Accounting Standards.
2
International Accounting and Conceptual Framework.
3
Accured Revenues and Their Rreporting According to Standard of Revenue.
4
Changes Made on Current Application by Standart of Income Taxes.
5
Inventories.
6
Property, Plant and Equipment.
7
Intangible Assets.
8
Impairment of Assets.
9
Non-Current Assets Held for Sale and Discontinued.
10
Provision, Contingent Liabilities and Contingent Assets.
11
Non-Current Assets Held for Sale and Discontinued.
12
Accounting Policies, Changes and Errors about Accounting Estimates
13
The Case after the Reporting Period.
14
General evaluation
23
Textbooks, References and/or Other Materials:
Ümit Gücenme Gençoğlu, Türkiye Muhasebe Standartları ve Uygulamalar, Türkmen Kitabevi, İstanbul, 2007.Uluslararası Muhasebe Standartları ile Uyumlu TMS, Türkiye Muhasebe Standartları Kurulu, TMSK Yayınları: 3, Fersa Matbaası, Ankara, 2008.
24
Assesment
TERM LEARNING ACTIVITIES
NUMBER
PERCENT
Midterm Exam
0
0
Quiz
0
0
Homeworks, Performances
0
0
Final Exam
1
100
Total
1
100
Contribution of Term (Year) Learning Activities to Success Grade
0
Contribution of Final Exam to Success Grade
100
Total
100
Measurement and Evaluation Techniques Used in the Course
Relative evaluation system (RES)
Information
25
ECTS / WORK LOAD TABLE
Activites
NUMBER
TIME [Hour]
Total WorkLoad [Hour]
Theoretical
14
3
42
Practicals/Labs
0
0
0
Self Study and Preparation
14
3
42
Homeworks, Performances
0
40
40
Projects
0
0
0
Field Studies
0
0
0
Midtermexams
0
0
0
Others
0
0
0
Final Exams
1
50
50
Total WorkLoad
174
Total workload/ 30 hr
5,8
ECTS Credit of the Course
6
26
CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS
