COURSE SYLLABUS

FINANCIAL REPORTING FRAMEWORKS

1	Course Title:	FINANCIAL REPORTING FRAMEWORKS
2	Course Code:	ISL6142
3	Type of Course:	Compulsory
4	Level of Course:	Third Cycle
5	Year of Study:	1
6	Semester:	2
7	ECTS Credits Allocated:	6
8	Theoretical (hour/week):	3
9	Practice (hour/week) :	0
10	Laboratory (hour/week) :	0
11	Prerequisites:
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:	Prof. Dr. Ümit Gücenme Gençoğlu Prof.Dr. Aylin Poroy Arsoy
17	Contactinformation of the Course Coordinator:	umitgucenme@uludag.edu.tr 0224 294 10 47 Uludağ Üniversitesi İİBF İşletme Bölümü Görükle Bursa
18	Website:
19	Objective of the Course:	Disclosure of accounting practices according to international financial reporting and financial reporting frameworks in our country and determination of differences with our current accounting practices
20	Contribution of the Course to Professional Development	Obtaining the ability to read financial statements in financial reporting frameworks

Learning Outcomes:

1	Able to compare differences between financial reporting frameworks;;
2	To determine the regulation principles of financial statements, which are benchmarks in the independent audit of financial statements;
3	Achieving the ability to read financial statements in financial reporting frameworks;
4	Achieving the ability to detect errors and frauds in the financial statements in the financial reporting frameworks.;
5	To be able to calculate inventory and sales costs according to the regulations in the financial reporting frameworks;;
6	To be able to calculate the revenue for the regulations in the financial reporting frameworks;
7	To reach the fair values of the assets in the financial reporting framework.;
8	To reach the fair values of liabilities according to the regulations in financial reporting frameworks.;

22	Course Content:

Week	Theoretical	Practical
1	International Accounting/Financial Reporting Standards and Theoretical Framework
2	Presentation of the Financial Reporting Framework in Turkey, TAS/TFRS- Turkish Accounting Standards/Turkish Financial Reporting Standards BOBİ FRS- Financial Reporting Standard for Large and Medium-sized Entities KÜMİ FRS –Financial reporting Standard for Small Micro Enterprises
3	Presentation of Financial Statements by Standards, Fixed Assets for Sale and Reporting of Discontinued Operations
4	Cash Flow Statement according to Standards
5	Equity Change Statement based on Standards
6	Reporting of Deferred Taxes based on Standards
7	Reporting of Revenue based on Standards
8	Reporting of Inventory based on Standards
9	Reporting of Tangible and Intangible Assets based on Standards
10	Reporting of Financial Instruments based on Standards
11	Consolidated Financial Statements based on Standards
12	Provisions, Contingent Liabilities and Contingent Assets based on Standards
13	Accounting Policies, Changes in Accounting Estimates and Errors based on Standards
14	Events After the Reporting Period based on Standards

23	Textbooks, References and/or Other Materials:	GÜCENME GENÇOĞLU, Ümit – GÖKÇEN, Gürbüz - ATAMAN, Başak – YILMAZ, Fatih – CAVLAK, Hakan (2020), FİNANSAL RAPORLAMA STANDARTLARINA UYGUN HESAP PLANI UYGULAMALARI, Alfa Aktüel Yayınları, Bursa. GÜCENME GENÇOĞLU, Ümit ( 2020), TMS/TFRS, BOBİ FRS Ve Vergi Mevzuatına Göre Envanter İşlemleri, , Alfa Aktüel yayınları, Bursa. GÜCENME GENÇOĞLU, Ümit (2020), Küçük ve Mikro İşletmeler İçin Finansal Raporlama Standardı Taslağı’nın BOBİ FRS ve Vergi Uygulamalarımız ile Karşılaştırılması ve Genel Değerlendirme, Business and Economics Research Journal, 11(1), ss. 187-199. KARATAŞ ARACI, Ö. - BEKÇI, İ. (2019), MSUGT, TMS/TFRS ve BOBİ FRS Açısından Kavramsal Çerçeve Ve Finansal Tabloların Sunuluşu Standartlarının Değerlendirilmesi, Muhasebe ve Vergi Uygulamaları Dergisi, 12 (3), ss.857-884. GÜCENME GENÇOĞLU, Ümit (2017), “Temel Konularda BOBİ FRS ve TMS/TFRS Karşılaştırması”, Muhasebe ve Finansman Dergisi Sayı: Ekim 2017, ss. 1-24 ATAMAN, Başak GÖKÇEN Gürbüz, (2017), Büyük ve Orta Boy İşletmeler İçin Finansal Raporlama Standardı(BOBİ FRS) Uygulamaları, ,BETA Basım AŞ. , İstanbul, GÜCENME GENÇOĞLU Ümit, KARABINAR Selahattin, ÖZERHAN Yıldız( 2013) , Türkiye Finansal Raporlama Standartları, Sakarya Üniversitesi Sürekli Eğitim Uygulama Ve Araştırma Merkezi, Basım Sayısı:1, Sayfa Sayısı 709, (Yayın No: 424956) ÖZERHAN Yıldız, YANIK Serap( 2012), IFRS/IAS ile Uyumlu TMS/ TFRS, TÜRMOB Yayınları 427, Muhasebe Denetim Basın Yayın AŞ., Ankara ÖRTEN Remzi - KAVAL Hasan - KARAPINAR Aydın( 2011), Türkiye Muhasebe – Finansal Raporlama Standartları, Gazi Basımevi, Ankara. GÜCENME GENÇOĞLU, Ümit ( 2007) Türkiye Muhasebe Standartları ve Uygulamalar , Türkmen Kitabevi İstanbul, ISBN:978-975-6392-63-8,
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	Face to face/online multiple choice/written exam
Information

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	4	56
Homeworks, Performances	0	0	0
Projects	1	40	40
Field Studies	0	0	0
Midtermexams	0	0	0
Others	0	0	0
Final Exams	1	40	40
Total WorkLoad			178
Total workload/ 30 hr			5,93
ECTS Credit of the Course			6

CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS

	PQ1	PQ2	PQ3	PQ4	PQ5	PQ6	PQ7	PQ8	PQ9	PQ10	PQ11
LO1	2	2	3	3	1	4	3	2	1	4	5
LO2	1	2	1	1	4	5	3	2	1	4	5
LO3	3	3	3	3	2	4	5	3	2	2	3
LO4	5	3	3	4	1	2	2	5	4	4	5
LO5	2	1	1	2	5	4	4	3	2	1	4
LO6	4	4	5	3	2	2	5	4	1	1	5
LO7	5	4	4	3	2	2	1	2	3	2	4
LO8	5	5	5	5	5	5	5	5	5	5	5

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High