TURKEY FINANCIAL REPORTING AND TURKISH ACCOUNTING STANDARDS
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Course Title:
TURKEY FINANCIAL REPORTING AND TURKISH ACCOUNTING STANDARDS
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Course Code:
IMD5302
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Type of Course:
Compulsory
4
Level of Course:
Second 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
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Language:
Turkish
14
Mode of Delivery:
Face to face
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Course Coordinator:
Prof. Dr. AYLİN POROY ARSOY
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Course Lecturers:
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Contactinformation of the Course Coordinator:
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Website:
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Objective of the Course:
Giving detailed information about accounting applications according to UMS/ IFRS, TMS/ TFRS and KOBI TFRS.
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Contribution of the Course to Professional Development
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Learning Outcomes:
1
Able to explain developing process of International Accounting Standartds.;
2
Able to list basic concepts related to International Financial Reporting Standards.;
3
Able to perform accounting applications in according with International Accounting Standards. ;
4
Gain ability to prepare financial statements in according with International Accounting Standards.;
5
Able to design an evaluation about differences between IFRS / TFRS and tax applications.;
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Course Content:
Week
Theoretical
Practical
1
Developing Process of International Accounting Standards.
2
International Accounting and Conceptual Framework.
3
Accured Revenues and Their Rreporting According to Standard of Revenue.
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Changes Made on Current Application by Standart of Income Taxes.
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Inventories.
6
Property, Plant and Equipment.
7
Intangible Assets.
8
Impairment of Assets.
9
Non-Current Assets Held for Sale and Discontinued.
10
Provision, Contingent Liabilities and Contingent Assets.
11
Non-Current Assets Held for Sale and Discontinued.
12
Accounting Policies, Changes and Errors about Accounting Estimates
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The Case after the Reporting Period.
14
General evaluation
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Textbooks, References and/or Other Materials:
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.
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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
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
15
15
Projects
0
0
0
Field Studies
0
0
0
Midtermexams
0
0
0
Others
0
0
0
Final Exams
1
20
20
Total WorkLoad
119
Total workload/ 30 hr
3,97
ECTS Credit of the Course
4
26
CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS
