İŞL309

Course Title Course Code Program Level
INTERNATIONAL ACCOUNTING STANDARDS 309 Business Administration B.A. / B.Sc.

Course Term
(Course Semester)
Teaching and Learning Methods
Credits
Theory Practice Lab Projects/Field Work Seminars/Workshops Other Total Credits ECTS Credits
05
(Fall)		 42 110 152 3 6

Teaching Staff
Language of Instruction Türkçe (Turkish)
Type Of Course Compulsory
Prerequisites
Recommended Optional Programme Component
Course Objectives This course aims to provide an overview of the accounting principles that business entities are required to comply with for international business and for companies subject to the denial.
Course Content This course, the general scope of IFRS include the accounting practices and valuation issues related measures in place in Turkey.
Learning Outcomes (LO) The achievements of the students who have completed and successfully completed this course in relation to the field of term end accounting applications are, 1. Understanding the development and importance of IAS and IFRS 2. Understanding International Accounting Standards 3. To be able to explain the differences between TAS and Tax Procedure Law 4. To be able to make financial reporting in accordance with TFRS
Mode of Delivery Face to face
Course Outline
Week Topics
1. Week 01 Introduction to International Financial Reporting Standards and conceptual framework
2. Week 02 General definitions of International Financial Reporting Standards
3. Week 03 Review of IAS 2 Inventories Standard
4. Week 04 Review of IAS 2 Inventories Standard
5. Week 05 Review of IAS 16 Property, Plant and Equipment
6. Week 06 Examples and solutions
7. Week 07 Midterm Exam
8. Week 08 Review of IAS 36 Impairment of Assets
9. Week 09 Review of IAS 38 Intangible Assets
10. Week 10 Review of IAS 18 Revenue
11. Week 11 Review of IAS 37 Provisions, Contingent Liabilities and Contingent Assets
12. Week 12 Review of IAS 19 Employee Benefits
13. Week 13 Examples and solutions
14. Week 14 Examples and solutions
Assessment
  Percentage(%)
Mid-term (%) 40
Quizes (%)
Homeworks/Term papers (%)
Practice (%)
Labs (%)
Projects/Field Work (%)
Seminars/Workshops (%)
Final (%) 60
Other (%)
Total(%) 100
Course Book (s) and/or References Lecture notes, academic articles, http://www. kgk.gov.tr (Turkish Accounting Standards)
Work Placement(s)
The Relationship between Program Qualifications (PQ) and Course Learning Outcomes (LO)

 

PQ1

PQ2

PQ3

PQ4

PQ5

PQ6

PQ7

PQ8

PQ9

PQ10

PQ11

PQ12

PQ13

PQ14

LO1

5

 

 

 

 

 

 

 

 

 

 

 

 

 

LO2

5

5

 

 

 

 

 

 

 

 

 

 

 

 

LO3

5

 

 

 

 

 

 

2

 

 

 

 

 

 

LO4

 

5

 

 

 

 

 

2

 

5

 

 

2

 

 

* Contribution Level : 1 Very low    2 Low     3 Medium     4 High      5 Very High