TÜRKÇE
ENGLISH
Information
| Code | EMG32755 |
| Name | Financial Reporting Standards |
| Term | 2024-2025 Academic Year |
| Term | Fall and Spring |
| 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 | Uzaktan Öğretim |
| Catalog Information Coordinator | Prof. Dr. JALE SAĞLAR |
| Course Instructor |
Prof. Dr. JALE SAĞLAR
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
to define and examine some of the specificTurkey Financial Reporting standards in detail. in this context, the first implementation of financial reporting standards, joint venture, joint arangements, consolidation, operating segments, subsidiaries, shares in other enterprises, financial instruments, share-based payments, accounting policies and estimates, leasing transactions are examined
Course Content
exaimining, understanding and applying some of the Turkey Financial Reporting Standards
Course Precondition
None.
Resources
Turkish Accounting/Financial Reporting Standards and course presentations
Notes
explanatory academic publications
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | recognize the Turkey Financial Reporting Standards and related legal regulations, and make the first application |
| LO02 | Recognize, interpret and apply the financial reporting standards of interrelations with other firms. Business combinations, joint ventures, joint ventures, consolidation, operating segments, shares in other enterprises which determine the effects of the parties etc. |
| LO03 | Recognize, interpret and apply the accounting policies and estimates standard affecting financial statements |
| LO04 | Recognize, interpret and apply standards of financial instruments and payment based on share |
| LO05 | Recognize, interpret and implement the standard of leasing |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Ability to comprehend the basic principles of accounting, auditing and tax issues and use these principles together effectively | 5 |
| PLO02 | Bilgi - Kuramsal, Olgusal | To explain 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. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Ability to identify, research and analyze accounting, auditing and tax issues. | 3 |
| PLO04 | Bilgi - Kuramsal, Olgusal | To explain how to interpret the results obtained by applying the models in accounting | 3 |
| PLO05 | Bilgi - Kuramsal, Olgusal | Understanding the legal and ethical issues encountered in the accounting profession. | 5 |
| PLO06 | Bilgi - Kuramsal, Olgusal | Combining business management methods and accounting methods | |
| PLO07 | Bilgi - Kuramsal, Olgusal | Achieve the most appropriate result by using basic financial analysis techniques | 3 |
| PLO08 | Bilgi - Kuramsal, Olgusal | To take leadership by taking responsibility individually and / or in a team and to manage the accounting process effectively by carrying out the necessary work. | 5 |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | Being aware of the necessity of lifelong learning | |
| PLO10 | Beceriler - Bilişsel, Uygulamalı | Utilizing different sources within the framework of academic rules in a new field of accounting, synthesizing the information obtained and presenting effectively | 5 |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Written and oral communication competence | 4 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Questioning applications and methods, developing and implementing new working methods when deemed necessary. | |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | By making research on accounting science, forming the basis for the right decision making process | 5 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Legal Regulations related with Turkey Accounting / Financial Reporting Standards | reading and interpreting from related sources | Öğretim Yöntemleri: Anlatım |
| 2 | IFRS 1 First-time Adoption of International Financial Reporting Standards and IFRS 13 Fair Value Measurement | reading, interpretation and application from related sources | Öğretim Yöntemleri: Anlatım |
| 3 | IFRS 10 Consolidated Financial Statements | reading, interpretation and application from related sources | Öğretim Yöntemleri: Anlatım |
| 4 | IFRS 8 Operating Segments | reading, interpretation and application from related sources | Öğretim Yöntemleri: Anlatım |
| 5 | IFRS 11 Joint Arrangements | reading, interpretation and application from related sources | Öğretim Yöntemleri: Anlatım |
| 6 | IFRS 12 Disclosure of Interests in Other Entities | reading, interpretation and application from related sources | Öğretim Yöntemleri: Anlatım |
| 7 | IAS 28 Investments in Associates and Joint Ventures | reading, interpretation and application from related sources | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | general review and valuation | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | IFRS 3 Business Combinations | reading, interpretation and application from related sources | Öğretim Yöntemleri: Anlatım |
| 10 | Financial Instruments (IFRS 7, IFRS 9, IAS 32, IAS 39) | reading, interpretation and application from related sources | Öğretim Yöntemleri: Anlatım |
| 11 | 2-Financial Instruments (IFRS 7, IFRS 9, IAS 32, IAS 39) | reading, interpretation and application from related sources | Öğretim Yöntemleri: Anlatım |
| 12 | IFRS 2 Share-based Payment | reading, interpretation and application from related sources | Öğretim Yöntemleri: Anlatım |
| 13 | IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors | reading, interpretation and application from related sources | Öğretim Yöntemleri: Anlatım |
| 14 | IAS 17 Leases | reading, interpretation and application from related sources | Öğretim Yöntemleri: Anlatım |
| 15 | general evaluation | general review and valuation | Öğretim Yöntemleri: Anlatım |
| 16 | Term Exams | general review and valuation | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | general review and valuation | 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 | ||