COURSE SYLLABUS

INTERNATIONAL ACCOUNTING STANDARDS

1	Course Title:	INTERNATIONAL ACCOUNTING STANDARDS
2	Course Code:	IFY5316
3	Type of Course:	Optional
4	Level of Course:	Second Cycle
5	Year of Study:	1
6	Semester:	2
7	ECTS Credits Allocated:	4
8	Theoretical (hour/week):	3
9	Practice (hour/week) :	0
10	Laboratory (hour/week) :	0
11	Prerequisites:	None
12	Recommended optional programme components:	None
13	Language:	Turkish
14	Mode of Delivery:	Face to face
15	Course Coordinator:	Prof. Dr. Ümit Gücenme Gençoğlu
16	Course Lecturers:	Doç. Dr. Melek EKER Prof. Dr. Ümit GÜCENME GENÇOĞLU Prof. Dr. Aylin POROY ARSOY
17	Contactinformation of the Course Coordinator:	umitgucenme@uludag.edu.tr 0224 294 10 47
18	Website:
19	Objective of the Course:	Make accounting application according to TASs/TFRSs and SMEs TFRSs
20	Contribution of the Course to Professional Development

Learning Outcomes:

1	Gain ability to prepare balance sheet and income statement according to TASs/TFRSs and SMEs TFRSs;
2	Gain ability to compare differences between current application and TASs/TFRSs and SMEs TFRS;
3	Gain ability to compare differences between tax applications and TASs/TFRSs and SMEs TFRS.;
4	Gain ability to make accounting entry according to TASs/TFRSs and SMEs TFRSs ;
5	Gain ability to calculate costs according to TASs/TFRSs and SMEs TFRSs ;
6	Gain ability to calculate revenues according to TASs/TFRSs and SMEs TFRSs;
7	Gain ability to prepare cash flow statement according to TASs/TFRSs and SMEs TFRSs;
8	Gain ability to prepare statement of changes equity according to TASs/TFRSs and SMEs TFRSs;

22	Course Content:

Week	Theoretical	Practical
1	International Accounting and Conceptual Framework, TAS
2	TAS 1- Presentation of Financial Statements
3	Accrued revenues and their reporting according to TAS 18- Revenue
4	Changes made on current application by TAS 12 Income Taxes
5	TAS 32, TAS 39 Financial Instruments Standards
6	TAS 28- Investments in Associates and Joint Ventures
7	TAS 27- Consolidated and Separate Financial Statements
8	TMS 2- Inventories
9	TAS 16- Property, Plant and Equipment and TAS 38 Intangible Assets
10	TAS 36- Impairment of Assets
11	TFRS 5- Non-current Assets Held for Sale and Discontinued
12	TAS 37- Provisions, Contingent Liabilities and Contingent Assets
13	TAS 8- Accounting Policies, Changes in Accounting Estimates and Errors
14	TAS 10- Events After the Reporting Period

23	Textbooks, References and/or Other Materials:	Prof. Dr. 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. Türkiye Muhasebe Standartları Uygulamaları, Prof.Dr.Gürbüz Gökçen, Prof.Dr.Başak Ataman Akgül, Doç.Dr.Cemal Çakıcı,BETA Basım AŞ. , İstanbul, 2006. Türkiye Muhasebe Standartları Uygulaması, Editörler:Doç.Dr.Necdet Sağlam, Doç.Dr.Salim Şengel,Bünyamin Öztürk,Maliye ve Hukuk Yayınları,Ankara,2007
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
Information

ECTS / WORK LOAD TABLE

CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High