EMG32755 Financial Reporting Standards

5 ECTS - 3-0 Duration (T+A)- . Semester- 3 National Credit

Information

Code EMG32755
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 Uzaktan Öğretim
Catalog Information Coordinator Prof. Dr. JALE SAĞLAR


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

Update Time: 07.05.2024 04:59