TÜRKÇE
ENGLISH
Information
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
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | To have ability of preparation the financial statements which are acceptable for Accounting and Financial Reporting Standards published into force by KGK |
| LO02 | To be able to explain terminology used under TFRS. |
| LO03 | To be able to explain and analyze financial statements prepared under TFRS. |
| LO04 | To be able to express regulations about 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 | 5 |
| PLO02 | - | List and define the fundamental conceptual models, numerical and statistical techniques of business administartion and identify their advantages and disadvantages. | 4 |
| PLO03 | - | List and define the relationship between the basic concepts of economy and business management ; indicate the strong and weak sides of each method. | 4 |
| 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. | 5 |
| PLO06 | - | Determine appropriate methods to solve business problems | 4 |
| PLO07 | - | Evaluate the results that are obtained from applications of business management methods | 3 |
| PLO08 | - | Use the basic numerical and statistical softwares | 3 |
| PLO09 | - | Use the basic enterprise resource planning (ERP) softwares | 2 |
| 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. | 2 |
| PLO12 | - | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning | 3 |
| 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 | 4 |
| PLO15 | - | Perceive and interpret the feelings, ideas and behaviours of people appropriately, and express himself/herself accurately in written or oral format | 4 |
| PLO16 | - | Question traditional approaches, methods and implementations; develop and implement alternative methods when required | 5 |
| PLO17 | - | Recognize and apply social, scientific and professional ethical values. | 4 |
| PLO18 | - | Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives | 5 |
| 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 | 5 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | The conceptual framework for financial reporting | Teaching | |
| 2 | IAS 1 Presentation of Financial Statements | Teaching | |
| 3 | IAS 2 Inventories | Teaching | |
| 4 | IAS 7 Statement of Cash Flows | Teaching | |
| 5 | IAS 16 Property, Plant and Equipment | Teaching | |
| 6 | IAS 36 Impairment of Assets | Teaching | |
| 7 | IFRS 5 Non-current Assets Held for Sale and Discontinued Operations | Teaching | |
| 8 | Mid-Term Exam | Exam | |
| 9 | IFRS 15 Revenue from Contracts with Customers | Teaching | |
| 10 | IAS 12 Income Taxes | Teaching | |
| 11 | IAS 23 Borrowing Costs | Teaching | |
| 12 | IAS 37 Provisions, Contingent Liabilities and Contingent Assets | Teaching | |
| 13 | IAS 40 Investment Property | Teaching | |
| 14 | IFRS 1 First-time Adoption of International Financial Reporting Standards | Teaching | |
| 15 | General Practice | Case Study | |
| 16 | Term Exams | Exam | |
| 17 | Term Exams | Exam |
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 | ||