ISLS417 Turkey Financial Reporting Standards

6 ECTS - 3-0 Duration (T+A)- 7. Semester- 3 National Credit

Information

Code ISLS417
Name Turkey Financial Reporting Standards
Term 2024-2025 Academic Year
Semester 7. Semester
Duration (T+A) 3-0 (T-A) (17 Week)
ECTS 6 ECTS
National Credit 3 National Credit
Teaching Language Türkçe
Level Lisans Dersi
Type Normal
Mode of study Yüz Yüze Öğretim
Catalog Information Coordinator Prof. Dr. MEHMET ÜNSAL MEMİŞ
Course Instructor
1


Course Goal / Objective

The aim of this course is to make students aware of the importance and application of standards.

Course Content

Examining the development process of Accounting and Financial Reporting Standards

Course Precondition

None.

Resources

Lecture notes and presentations

Notes

Other lecture notes and presentations


Course Learning Outcomes

Order Course Learning Outcomes
LO01 Has ability of preparation the financial statements which are acceptable for Accounting and Financial Reporting Standards published into force by KGK.
LO02 Is able to explain terminology used under TFRS.
LO03 Is able to explain and analyze financial statements prepared under TFRS.
LO04 Is able to express regulations about TFRS.


Relation with Program Learning Outcome

Order Type Program Learning Outcomes Level
PLO01 Bilgi - Kuramsal, Olgusal Explaining business concepts and their interrelationships
PLO02 Bilgi - Kuramsal, Olgusal Explaining the basic theoretical models, numerical and statistical methods of business management 4
PLO03 Bilgi - Kuramsal, Olgusal Explaining the relationship between basic economics concepts and business management concepts
PLO04 Bilgi - Kuramsal, Olgusal İşletme yönetiminde kullanılan kuramsal, sayısal ve istatistik yöntemlerin nasıl uygulanacağını açıklama 4
PLO05 Bilgi - Kuramsal, Olgusal Explaining how to interpret the results obtained as a result of the creation/application of theoretical, numerical and statistical methods used in business management 3
PLO06 Bilgi - Kuramsal, Olgusal Determine appropriate methods to solve business problems 3
PLO07 Bilgi - Kuramsal, Olgusal Evaluate the results that are obtained from applications of business management methods 3
PLO08 Beceriler - Bilişsel, Uygulamalı Use the basic numerical and statistical softwares
PLO09 Beceriler - Bilişsel, Uygulamalı Use the basic enterprise resource planning (ERP) softwares
PLO10 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Working effectively individually and/or in a team 3
PLO11 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. 4
PLO12 Yetkinlikler - Öğrenme Yetkinliği Being aware of the necessity of lifelong learning, constantly renewing itself by following the current developments in the field. 3
PLO13 Yetkinlikler - İletişim ve Sosyal Yetkinlik Presenting information effectively by using different sources within the framework of academic rules. 3
PLO14 Yetkinlikler - İletişim ve Sosyal Yetkinlik Use Turkish and at least one foreign language in accordance with the requirements in academic and business context 4
PLO15 Yetkinlikler - İletişim ve Sosyal Yetkinlik Accurately express the obtained information and comments verbally and in writing 3
PLO16 Yetkinlikler - Alana Özgü Yetkinlik Applying new working methods when deemed necessary by questioning traditional approaches, practices and methods 4
PLO17 Yetkinlikler - Alana Özgü Yetkinlik Acting in accordance with social, scientific and professional ethical values ​​from an entrepreneurial perspective 3
PLO18 Yetkinlikler - Alana Özgü Yetkinlik Determining the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives of the enterprises 4
PLO19 Yetkinlikler - Alana Özgü Yetkinlik Interpreting the effects of external environmental factors such as sector structure, competition, technology, economy, politics, culture, which affect the 4


Week Plan

Week Topic Preparation Methods
1 The conceptual framework for financial reporting Teaching Öğretim Yöntemleri:
Anlatım
2 IAS 1 Presentation of Financial Statements Teaching Öğretim Yöntemleri:
Anlatım
3 IAS 2 Inventories Teaching Öğretim Yöntemleri:
Anlatım
4 IAS 7 Statement of Cash Flows Teaching Öğretim Yöntemleri:
Anlatım
5 IAS 16 Property, Plant and Equipment Teaching Öğretim Yöntemleri:
Anlatım
6 IAS 36 Impairment of Assets Teaching Öğretim Yöntemleri:
Anlatım
7 IFRS 5 Non-current Assets Held for Sale and Discontinued Operations Teaching Öğretim Yöntemleri:
Anlatım
8 Mid-Term Exam Exam Ölçme Yöntemleri:
Yazılı Sınav
9 IFRS 15 Revenue from Contracts with Customers Teaching Öğretim Yöntemleri:
Anlatım
10 IAS 12 Income Taxes Teaching Öğretim Yöntemleri:
Anlatım
11 IAS 23 Borrowing Costs Teaching Öğretim Yöntemleri:
Anlatım
12 IAS 37 Provisions, Contingent Liabilities and Contingent Assets Teaching Öğretim Yöntemleri:
Anlatım
13 IAS 40 Investment Property Teaching Öğretim Yöntemleri:
Anlatım
14 IFRS 1 First-time Adoption of International Financial Reporting Standards Teaching Öğretim Yöntemleri:
Anlatım
15 TFRS softwares Case Study Öğretim Yöntemleri:
Örnek Olay
16 Term Exams Exam Ölçme Yöntemleri:
Yazılı Sınav
17 Term Exams Exam 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 5 70
Assesment Related Works
Homeworks, Projects, Others 0 0 0
Mid-term Exams (Written, Oral, etc.) 1 15 15
Final Exam 1 30 30
Total Workload (Hour) 157
Total Workload / 25 (h) 6,28
ECTS 6 ECTS

Update Time: 07.05.2024 04:40