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Information
| Code | MG31759 |
| Name | Financial Reporting Standards |
| Term | 2024-2025 Academic Year |
| Semester | . 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 | Has an understanding of essential accounting, auditing and tax principles and the ability to apply these principles effectively in decision making | 4 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Lists and describes the basic theoretical models of existing accounting and new systems in literature and remarks the intended use of these; explains of each model and / or system of the weak and strong aspects. | 5 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Has an understanding of the legal and ethical issues faced by the accounting profession. | 4 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Explains how to interpret the results obtained from the application of the models in the accounting discipline | 3 |
| PLO05 | Bilgi - Kuramsal, Olgusal | Combines the application of the methods of business management and accounting methods. | 4 |
| PLO06 | Bilgi - Kuramsal, Olgusal | Uses the basic techniques of financial analysis to achieve the best result. | 3 |
| PLO07 | Bilgi - Kuramsal, Olgusal | Provides leadership as an individual and / or team and takes responsibility in fulfilling the necessary work to actively manage the accounting process. | |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | In recognition of the need for lifelong learning and continuous self-renewal tracks the latest developments in the field of accounting. | |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | In a new field of accounting, uses different sources under the rules of the academic, synthesizes the information obtained and presents effectively. | 3 |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Has the ability to communicate orally and in writing. | |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Practices and inquires methods, if he considers it necessary to develop and implement new ways of working. | 3 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Do researches on the science of accounting, to form the basis for the decision-making process |
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 | ||