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Information
| Code | MG31759 |
| Name | Financial Reporting Standards |
| Term | 2024-2025 Academic Year |
| Semester | 2. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 5 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Yüksek Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. MEHMET ÜNSAL MEMİŞ |
Course Goal / Objective
To prepare and evaluate the financial statements which are acceptable for Accounting and Financial Reporting Standards published into force by Turkish Accounting Standards Board.
Course Content
Standardization of accounting, basic information about the process of harmonization, standardization of accounting work in the world and in Turkey.
Course Precondition
None.
Resources
Lecture notes and presentations
Notes
Other lecture notes and presentations
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Explains the basic theoretical models in the accounting science and to list, define and use the new input systems in the literature; specify the characteristics and weaknesses of each model and / or system. |
| LO02 | Understands the legal and ethical issues encountered in the accounting profession. |
| LO03 | Explains how to interpret the results obtained by applying the models in the accounting science. |
| LO04 | Applies combining business management methods with accounting methods. |
| LO05 | Reaches the most appropriate result by using basic financial analysis techniques. |
| LO06 | Utilizes different sources within the framework of academic rules in a new field of accounting, synthesizing the information obtained and presenting them effectively. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | 1.Defining the concepts of Finance Management, Accounting Management, Production Management, Marketing Management, Management and Organization and Quantitative Methods and explaining their relations with each other. | 4 |
| PLO02 | Bilgi - Kuramsal, Olgusal | 2.Comparison by defining the theories and models of business management, numerical and statistical methods. | 5 |
| PLO03 | Bilgi - Kuramsal, Olgusal | 3. Accessing and interpreting information using scientific research methods. | 4 |
| PLO04 | Bilgi - Kuramsal, Olgusal | 4. Application of theory and models, numerical and statistical methods in business management. | 3 |
| PLO05 | Bilgi - Kuramsal, Olgusal | 5. Interpreting the results of theory and models, numerical and statistical methods applied in business management. | 4 |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | 6. To be able to determine the appropriate methods for the solution of the business problems encountered. | 3 |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | 7. To be able to follow and apply the basic steps of business process management. | |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | 8. To be able to reach the most appropriate result by using basic numerical and statistical analysis programs. | |
| PLO09 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | 9. Working in accordance with the objectives as a project manager or participant. | 3 |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | 10. Taking an active role by taking responsibility individually and/or within the team. | |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | 11. Continuous self-development by following current developments with the awareness that the research and learning process continues throughout life. | 3 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | 12. To produce new information from the data obtained from scientific sources within the framework of academic rules and to interpret them effectively. | |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | 13. To be able to associate the knowledge gained in the field of business with the knowledge in different fields. | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | 14. To be able to communicate with the parties verbally and in writing in accordance with the requirements of academic and business life. | |
| PLO15 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | 15. To present effectively by synthesizing the information obtained from the sources related to the field within the framework of academic rules. | |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | 16.Behaving in accordance with ethical and legal issues encountered in business science and business professions. | |
| PLO17 | Yetkinlikler - Alana Özgü Yetkinlik | 17. To make original researches about all the basic functions of the business in accordance with scientific, institutional and social ethics. | |
| PLO18 | Yetkinlikler - Alana Özgü Yetkinlik | 18. Identifying existing problems with a critical point of view and suggesting solutions. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Explanation of the scope of the course, the importance of accounting standards, its necessity and formation | Reading material related to the topic | Öğretim Yöntemleri: Bireysel Çalışma |
| 2 | TAS1: Presentation of Financial Statements | Reading material related to the topic | Öğretim Yöntemleri: Bireysel Çalışma |
| 3 | TAS 2: Inventories | Reading material related to the topic | Öğretim Yöntemleri: Bireysel Çalışma |
| 4 | TAS 16: Intangible Fixed Assets | Reading material related to the topic | Öğretim Yöntemleri: Bireysel Çalışma |
| 5 | TAS 17: Leases | Reading material related to the topic | Öğretim Yöntemleri: Bireysel Çalışma |
| 6 | TAS 18 Revenue | Reading material related to the topic | Öğretim Yöntemleri: Bireysel Çalışma |
| 7 | TAS 23 : Borrowing Costs | Reading material related to the topic | Öğretim Yöntemleri: Bireysel Çalışma |
| 8 | Mid-Term Exam | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | TAS 28 : Investments in Associates | Reading material related to the topic | Öğretim Yöntemleri: Bireysel Çalışma |
| 10 | TAS 37 : Provisions, Contingent Liabilities and Contingent Assets | Reading material related to the topic | Öğretim Yöntemleri: Bireysel Çalışma |
| 11 | TAS 38 : Intangible Assets | Reading material related to the topic | Öğretim Yöntemleri: Bireysel Çalışma |
| 12 | TAS 7 : Statement of Cash Flows | Reading material related to the topic | Öğretim Yöntemleri: Bireysel Çalışma |
| 13 | TAS R D | Reading material related to the topic | Öğretim Yöntemleri: Bireysel Çalışma |
| 14 | IAS 24: Related Party Disclosures | Reading material related to the topic | Öğretim Yöntemleri: Bireysel Çalışma |
| 15 | General evaluation of the other Accounting Standards | Reading material related to the topic | Öğretim Yöntemleri: Bireysel Çalışma |
| 16 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Exam Preparation | 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 | 12 | 12 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 114 | ||
| Total Workload / 25 (h) | 4,56 | ||
| ECTS | 5 ECTS | ||