International Financial Reporting Standards II
Auditing, Accounting and Finance
Institute of Social Sciences
Second Cycle (Master's Degree)
| Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
|---|---|---|---|---|---|---|
| International Financial Reporting Standards II | DMF125 | Elective | Master's degree | 1 | Spring | 5 |
Name of Lecturer(s)
Prof. Dr. Sami KARACAN
Learning Outcomes of the Course Unit
1) Recognize the framework the Turkish and international accounting system.
2) Recognize the Turkish and international accounting standards.
3) Recognize the accounting auditing standards.
4) Evaluate the financial resources.
5) Recognize the accounting reports.
6) Recognize and use the basic financial statements.
7) Create the balance sheet and the income statement.
8) Apply decisions of the accounting.
Program Competencies-Learning Outcomes Relation
Bölümün/programın program yeterlilikleri sistemde olmadığından ilişkilendirme işlemi yapılamamıştır.
Mode of Delivery
Face to Face
Prerequisites and Co-Requisites
None
Recommended Optional Programme Components
International Financial Reporting Standards I
Course Contents
This course examines declarations of Turkish Accounting Standards Board due to the standards of Accounting Standards Board, the framework of financial reporting standards and notable standards.
Weekly Schedule
1) General Information about Financial Reporting Standarts2) IFRS 1 - The First Application For Financial Reporting Standards - General Information
3) IAS 1 - Presentation of Financial Statements
4) IAS - 10 Events After Balance Sheet Date
5) IAS - 27 Consolidated and Separate Financial Statements
6) IAS - 34 Interm Financial Reporting
7) IAS - 2 Inventories
8) Midterm Examination/Assessment
9) IAS 18 - Revenue
10) IAS- 7 Cash Flow Statements
11) IAS - 16 Real Assets
12) IAS - 21 The Effects of Changes on Foreign Exchange Rates
13) IFRS 1- First Application of International Financial Reporting Standards
14) Sample Solutions
15) Sample Solutions
16) Final Examination
Recommended or Required Reading
Planned Learning Activities and Teaching Methods
1) Lecture
2) Question-Answer
3) Discussion
4) Group Study
5) Self Study
Assessment Methods and Criteria
Contribution of Midterm Examination to Course Grade |
40% |
|---|---|
Contribution of Final Examination to Course Grade |
60% |
Total |
100% |
Language of Instruction
Turkish
Work Placement(s)
Not Required