The course aims to teach international accounting standards and international financial reporting standards and to prepare financial statements based on those standards.
20
Contribution of the Course to Professional Development
Prepare reports within the framework of international accounting and financial reporting standards.
21
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.;
22
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
23
Textbooks, References and/or Other Materials:
Uluslararası Finansal Raporlama Standartları ile Uyumlu Türkiye Muhasebe Standartları TMSK Yayını. No. 5
24
Assesment
TERM LEARNING ACTIVITIES
NUMBER
PERCENT
Midterm Exam
1
40
Quiz
0
0
Homeworks, Performances
0
0
Final Exam
1
60
Total
2
100
Contribution of Term (Year) Learning Activities to Success Grade
40
Contribution of Final Exam to Success Grade
60
Total
100
Measurement and Evaluation Techniques Used in the Course
Online multiple-choice/ online written exam/ written exam
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
6
84
Homeworks, Performances
0
10
10
Projects
0
0
0
Field Studies
0
0
0
Midtermexams
1
20
20
Others
0
0
0
Final Exams
1
20
20
Total WorkLoad
196
Total workload/ 30 hr
5,87
ECTS Credit of the Course
6
26
CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS
