Doç. Dr. Müslüm BASILGAN muslumbasilgan@uludag.edu.tr Bursa Uludağ Üniversitesi İnegöl İşletme Fakültesi Uluslararası Ticaret ve İşletmecilik Bölümü 0224 294 26 95
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Website:
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Objective of the Course:
The course aims to teach international accounting standards and international financial reporting standards and to prepare financial statements based on those standards.
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Contribution of the Course to Professional Development
To analyze the international accounting and financial reporting standards and the reports to be prepared within the framework of these standards.
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Learning Outcomes:
1
Aable to explain the importance of international accounting standards. ;
2
Able to explain principles and rules in conceptional framework;
3
Able to explain standards related to Statement of Financial Position.;
4
Able to explain standards related to Income Statement.;
5
Able to explain standards related to Statement of Cash Flows.;
6
Able to explain standards related to Statement of Changes at Equity.;
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Course Content:
Week
Theoretical
Practical
1
Importance of international accounting standards
2
The Conceptual Framework for Financial Reporting
3
Presentation of financial statements
4
Revenue
5
Inventories
6
Property, plant and equipment
7
Mid-term Examination
8
Borrowing costs
9
Income taxes
10
Impairment of assets
11
Statement of cash flows
12
Accounting policies, changes in accounting estimates
13
Construction contracts
14
Leases
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Textbooks, References and/or Other Materials:
Uluslararası Finansal Raporlama Standartları ile Uyumlu Türkiye Muhasebe Standartları TMSK Yayını. No. 5
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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
Information
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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
0
0
Projects
0
0
0
Field Studies
0
0
0
Midtermexams
0
0
0
Others
0
0
0
Final Exams
1
100
100
Total WorkLoad
184
Total workload/ 30 hr
6,13
ECTS Credit of the Course
6
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CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS
