TÜRKÇE
ENGLISH
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 | ||