Mergers & Accounting
Accounting and Finance
Institute of Social Sciences
Third Cycle (Doctorate Degree)
| Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
|---|---|---|---|---|---|---|
| Mergers & Accounting | MFD120 | Elective | Doctorate degree | 1 | Spring | 6 |
Name of Lecturer(s)
Prof. Dr. Sami KARACAN
Learning Outcomes of the Course Unit
1) Explain in general, the historical development of the subject business combinations and the emergence of what it means
2) Define the types and the classification of business combinations
3) Evaluate business combinations in terms of applicable legislation
4) Evaluate the distinctive states on the issue within the framework of the tax laws
5) Evaluate international dimension of business combinations
6) Save operations accounting for business combinations
Program Competencies-Learning Outcomes Relation
| Program Competencies | ||||
| 1 | 2 | 3 | ||
| Learning Outcomes | ||||
| 1 | High | High | High | |
| 2 | High | High | High | |
| 3 | High | High | High | |
| 4 | High | High | High | |
| 5 | High | High | High | |
| 6 | High | High | High | |
Mode of Delivery
Face to Face
Prerequisites and Co-Requisites
None
Recommended Optional Programme Components
None.
Course Contents
Candidates are provided with profound knowledge on the globalization of business life, globalizm process and merger, incentives of merger: scale of economies, efficiency and effectiveness, market power, tax advantages; types of merger: horizontal, vertical, congeneric, conglomorate; steps for merger companies: searching, analysing and evaluation, determining the merger conditions, matters on merger, reasons of failure merger, legal rules related with merger.
Weekly Schedule
1) General introduction to the topic2) Definition and Causes of Business Combinations
3) The Historical Development of business combinations
4) Classification and Types of Business Combinations
5) Mergers enterprises in terms of the Turkish Commercial Code
6) Mergers Enterprises in Terms of Tax Laws
7) Mergers Enterprises in terms of the Capital Markets Law
8) Midterm examination/Assessment
9) The Exceptional Features With Respect to Tax Laws Issues
10) The Exceptional Features With Respect in general
11) Scope of IFRS 3 Business Combinations
12) Cautions under IFRS 3 Business Combinations in accounting
13) Preliminary work on the subject of Accounting for Business Combinations
14) Accounting for mergers by Acquisition
15) Accounting for mergers through the establishment of the New Partnership
16) Final exam
Recommended or Required Reading
Planned Learning Activities and Teaching Methods
1) Lecture
2) Question-Answer
3) Discussion
4) Demonstration
5) Group 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