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Information
| Code | BAC447 |
| Name | International Financial Reporting Standarts |
| Term | 2022-2023 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 | Dr. Öğr. Üyesi BİLAL ZAFER BERİKOL |
| Course Instructor |
Arş.Gör.Dr. Ayşe KAYA
(A Group)
(Ins. in Charge)
|
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
No prerequisite
Resources
International/Turkey Financial Reporting Standarts,Tuba ŞAVLI, Yaklaşım Publications, 2014
Notes
Turkish Accounting Standards Compatible with International Financial Reporting Standards, TMSK Publications, 2010
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Prepare financial statements in accordance with IFRS (TFRS) |
| LO02 | Understand IFRS(TFRS)-IAS(TMS) |
| LO03 | Explain UMS (TMS) 1 and UMS (TMS) 2 |
| LO04 | Understand UMS (TMS) 7 and 16 |
| LO05 | Understand UMS (TMS) 36 and 18 |
| LO06 | DefineU FRS (TFRS) 15 and 7 |
| LO07 | Explain UMS (TMS) 23 and 8 |
| LO08 | Explain UMS (TMS) 10 and 14 |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explain all the basic functions of the business conceptually. | 4 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Explain the basic economic concepts and the relationship between basic economic concepts and business management concepts. | 3 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Define the basic information about the law discipline related to the field of business administration. | |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Transfer information about the field of business in the language of learning by using effective verbal, written and visual communication methods. | 4 |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives. | 3 |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Determine appropriate methods to solve business problems. | 4 |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Research in the field of business and reports the results of the research for use in managerial decision-making processes. | 5 |
| PLO08 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Effectively work as a team and takes the necessary responsibility within the team. | |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | 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. | |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning. | 3 |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Use basic numerical and statistical analysis programs of business management. | |
| PLO12 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Monitor the external environment factors such as sector structure, competition, technology, economy, politics and culture that affect the activities of businesses and interpret their effects on businesses. | 4 |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use/report/interpret Business Information Systems and sub-modules required by business management. | 4 |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use Turkish and at least one foreign language in accordance with the requirements in academic and business life. | |
| PLO15 | Yetkinlikler - Alana Özgü Yetkinlik | Become aware of professional ethics, environmental awareness, sustainability, social responsibility, cultural, social and universal values. | |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning | 2 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction to course | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım |
| 2 | Preparation and presentation of financial statements within the scope of IFRS (TFRS), IAS (TMS) | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım |
| 3 | IAS 1 (TMS 1) Presentation of Financial Statements | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım |
| 4 | IAS 2 (TMS 2) Inventories | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım |
| 5 | IAS 7 (TMS 7) Cash Flow Statements | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 6 | IAS 16 (TMS 16) Tangible Fixed Assets and IAS 38 / TMS 38 Intangible Fixed Assets | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 7 | IAS 36 (TMS 36) Impairment of Value in Tangible and Intangible Fixed Assets | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 8 | Mid-Term Exam | To make for exam preparation from course materials | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | IAS 18 (TMS 18) Revenue | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 10 | IFRS 15 (TFRS 15) Revenue from Customer Contracts | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 11 | IFRS 7 (TFRS 7) Financial Instruments: Explanatory Notes, IAS 12 (TMS 12) Income Taxes | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 12 | IAS 23 (TMS 23) Borrowing Costs | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 13 | IAS 8 (TMS 8) Period Profit or Loss, Basic Errors and Changes in Accounting Policies | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 14 | IAS 10 (TMS 10) Events That May Occur After the Balance Sheet Date | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 15 | IAS 14 (TMS 14) Reporting According to Departments | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 16 | Term Exams | To make for exam preparation from course materials | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | To make for exam preparation from course materials | Ölçme Yöntemleri: Yazılı Sınav |
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 | ||