TÜRKÇE
ENGLISH
Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| BUSINESS ADMINISTRATION PR. | |
| Code | ISLS417 |
| Name | Turkey Financial Reporting Standards |
| Term | 2017-2018 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 |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. MEHMET ÜNSAL MEMİŞ |
| Course Instructor |
Prof. Dr. JALE SAĞLAR
(Güz)
(A Group)
(Ins. in Charge)
|
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
Resources
Notes
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 | |
| PLO06 | Bilgi - Kuramsal, Olgusal | Determine appropriate methods to solve business problems | |
| PLO07 | Bilgi - Kuramsal, Olgusal | Evaluate the results that are obtained from applications of business management methods | |
| 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. | |
| 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. | |
| 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 | |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | Applying new working methods when deemed necessary by questioning traditional approaches, practices and methods | |
| 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 | |
| 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 | Explanation of the scope of the course, the importance of financial reporting standards, its necessity and formation | Related chapters | |
| 2 | TFRS1: First Application of Turkish Financial Reporting Standards | Related chapters | |
| 3 | TFRS 2: Share Based Payments | Related chapters | |
| 4 | TFRS 3: Business Combination | Related chapters | |
| 5 | TFRS 4: Insurance Contracts | Related chapters | |
| 6 | TFRS 5: Current Assets Held for Sale and Discontinued Operations | Related chapters | |
| 7 | TFRS 6 : Investigation and Evaluation of Mineral Resources | Related chapters | |
| 8 | Mid-Term Exam | Exam Preparation | |
| 9 | TFRS 7 : Financial Instruments: Explanations | Related chapters | |
| 10 | TFRS 8 : Operating Departments | Related chapters | |
| 11 | TFRS 9 : Financial Instruments | Related chapters | |
| 12 | TFRS 10 : Consolidated Financial Statements | Related chapters | |
| 13 | TFRS 11 : Joint Agreements | Related chapters | |
| 14 | TFRS 12: Explanations on Shares in Other Businesses | Related chapters | |
| 15 | TFRS 13: Reasonable Value Measurement | Related chapters | |
| 16 | Final Exam | Exam Preparation | |
| 17 | Final Exam | Exam Preparation |
Assessment (Exam) Methods and Criteria
| 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 | 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 | ||