Prof. Dr. Melek EKER Prof. Dr. Ümit GÜCENME GENÇOĞLU Prof. Dr. Aylin POROY ARSOY
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Contactinformation of the Course Coordinator:
melekeker@uludag.edu.tr 0224 294 11 59
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Website:
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Objective of the Course:
To provide students and researchers with detailed information about TMS / TFRS and SME TFRS, and to gain a general and holistic perspective.
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Contribution of the Course to Professional Development
Students and researchers discuss and determine what the changes in TMS / TFRS and SME TFRS will bring, their possible effects and the different sides of our current applications.
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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;
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Course Content:
Week
Theoretical
Practical
1
Conceptual Framework and IAS / TMS 1- Presentation of Financial Statements
2
IAS 2 Stocks and Applications
3
IFRS / TFRS 15 Revenue from Customer Contracts and the Recognition and Reporting of Revenue According to BOBİ FRS-Section 5 Revenue Standards
4
IAS / TMS 23- Borrowing Costs and IAS / TMS 24 Related Party Disclosures
5
IAS / TMS 40- Investment Properties
6
IAS / TMS 16- Tangible Fixed Assets
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IAS / TMS 38-Intangible Fixed Assets
8
IAS / TAS 36-Impairment of Assets and IFRS / TFRS 17 Leases
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IFRS / TFRS 5 Fixed Assets Held for Sale and Discontinued Operations
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IAS / TAS 20 Accounting of Government Incentives and Disclosure of Government Aids
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IAS / TMS 32, IAS / TMS 39 Accounting Standard for Financial Instruments
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IAS / TMS 28 Investments in Subsidiaries and Joint Ventures
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IFRS / TFRS 11 Joint Arrangements
14
IAS / TMS 41 Agricultural Activities
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Textbooks, References and/or Other Materials:
Türkiye Muhasebe Standartları -KGK Türkiye Muhasebe Standartları ve Uygulamalar - Ümit Gücenme Gençoğlu Türkiye Muhasebe – Finansal Raporlama Standartları Uygulama ve Yorumları – Remzi Örten, Hasan Kavak ve Aydın Karapınar Türkiye Muhasebe Standartları Uygulaması – Necdet Sağlam, Salim Şengel ve Bünyamin Öztürk Türkiye Muhasebe Standartları Uygulamaları - Gürbüz Gökçen, Başak Ataman Akgül, Cemal Çakıcı
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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
Face to face/online multiple choice/written exam
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
40
40
Total WorkLoad
124
Total workload/ 30 hr
4,13
ECTS Credit of the Course
4
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CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS
