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Information
| Unit | KOZAN FACULTY OF BUSINESS MANAGEMENT |
| BUSINESS ADMINISTRATION PR. | |
| Code | BAC447 |
| Name | International Financial Reporting Standarts |
| Term | 2021-2022 Academic Year |
| Semester | 7. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Doç. Dr. BİLAL ZAFER BERİKOL |
| Course Instructor |
The current term course schedule has not been prepared yet. Previous term groups and teaching staff are shown.
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Course Goal / Objective
Compatible with major International Financial Reporting Standards Turkey to teach some of the Financial Reporting Standards
Course Content
International Financial Reporting Standards compliant with Turkey about Financial Reporting Standards, making sample applications
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | International Accounting and Financial Reporting Standards held in Turkey on the basis of accounting and preparation of financial statements in accordance with Financial Reporting Standards, assessment to gain the hardware |
| LO02 | To understand IFRS (TFRS) - IAS (TMS) |
| LO03 | Presentation of financial reports in accordance with TFRS |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | - | List and define the concepts of business management, and explain their relations to each other | 0 |
| PLO02 | - | List and define the fundamental conceptual models, numerical and statistical techniques of business administartion and identify their advantages and disadvantages. | 3 |
| PLO03 | - | List and define the relationship between the basic concepts of economy and business management ; indicate the strong and weak sides of each method. | 0 |
| PLO04 | - | Explain how to create the fundamental conceptual models and how to apply numerical and statistical techniques that are used in business administration. | 4 |
| PLO05 | - | Explain how to interpret the results gathered through the application and/or implementation of conceptual models and/or numerical and statistical methods of business management. | 1 |
| PLO06 | - | Determine appropriate methods to solve business problems | 0 |
| PLO07 | - | Evaluate the results that are obtained from applications of business management methods | 4 |
| PLO08 | - | Use the basic numerical and statistical softwares | 0 |
| PLO09 | - | Use the basic enterprise resource planning (ERP) softwares | 0 |
| PLO10 | - | Take initiative individually or/and as a member of a team, lead and work effectively | 0 |
| PLO11 | - | As well as professional development, improve him-/herself continuously in scientific, social, cultural and artistic fields according to his/her interests and abilities, identifying needs of learning. | 0 |
| PLO12 | - | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning | 5 |
| PLO13 | - | Use different resources in accordance with academic principles, synthesize the data gathered, and present them effectively in an unfamiliar field. | 3 |
| PLO14 | - | Use Turkish and at least one foreign language in accordance with the requirements in academic and business context | 0 |
| PLO15 | - | Perceive and interpret the feelings, ideas and behaviours of people appropriately, and express himself/herself accurately in written or oral format | 0 |
| PLO16 | - | Question traditional approaches, methods and implementations; develop and implement alternative methods when required | 0 |
| PLO17 | - | Recognize and apply social, scientific and professional ethical values. | 0 |
| PLO18 | - | Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives | 0 |
| PLO19 | - | Monitor external factors such as industrial structures, competition, technologies, economics, politics, cultures that affects the activities of businesses and interpret their impact on businesses | 0 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction to course | ||
| 2 | Preparation and presentation of financial statements within the scope of IFRS (TFRS), IAS (TMS) | To make for course preparation from course materials | |
| 3 | IAS 1 (TMS 1) Presentation of Financial Statements | To make for course preparation from course materials | |
| 4 | IAS 2 (TMS 2) Inventories | To make for course preparation from course materials | |
| 5 | IAS 7 (TMS 7) Cash Flow Statements | To make for course preparation from course materials | |
| 6 | IAS 16 (TMS 16) Tangible Fixed Assets and IAS 38 / TMS 38 Intangible Fixed Assets | To make for course preparation from course materials | |
| 7 | IAS 36 (TMS 36) Impairment of Value in Tangible and Intangible Fixed Assets | To make for course preparation from course materials | |
| 8 | Mid-Term Exam | To make for exam preparation from course materials | |
| 9 | IAS 18 (TMS 18) Revenue | To make for course preparation from course materials | |
| 10 | IFRS 15 (TFRS 15) Revenue from Customer Contracts | To make for course preparation from course materials | |
| 11 | IFRS 7 (TFRS 7) Financial Instruments: Explanatory Notes, IAS 12 (TMS 12) Income Taxes | To make for course preparation from course materials | |
| 12 | IAS 23 (TMS 23) Borrowing Costs | To make for course preparation from course materials | |
| 13 | IAS 8 (TMS 8) Period Profit or Loss, Basic Errors and Changes in Accounting Policies | To make for course preparation from course materials | |
| 14 | IAS 10 (TMS 10) Events That May Occur After the Balance Sheet Date | To make for course preparation from course materials | |
| 15 | IAS 14 (TMS 14) Reporting According to Departments | To make for course preparation from course materials | |
| 16 | Term Exams | To make for exam preparation from course materials | |
| 17 | Term Exams | To make for exam preparation from course materials |
Assessment (Exam) Methods and Criteria
Current term shares have not yet been determined. Shares of the previous term are shown.
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 40 |
| General Assessment | ||
| Midterm / Year Total | 100 | 40 |
| 1. Final Exam | - | 60 |
| Grand Total | - | 100 |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 7 | 7 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 109 | ||
| Total Workload / 25 (h) | 4,36 | ||
| ECTS | 4 ECTS | ||