
| Course Code | : MVP224 |
| Course Type | : Area Elective |
| Couse Group | : Short Cycle (Associate's Degree) |
| Education Language | : Turkish |
| Work Placement | : N/A |
| Theory | : 2 |
| Prt. | : 0 |
| Credit | : 2 |
| Lab | : 0 |
| ECTS | : 3 |
The objectives of this course are to acquaint the students with laws, regulations, communiques and accounting standards that shape accounting practices in Turkey. Further, this course aims to inform the students about Turkish Accounting Standards / Turkish Financial Reporting Standards (TMS / TFRS) that will provide a competitive advantage for students who want to improve themselves in the field of accounting after graduation.
This course examines topics such as: Accounting standards concepts, setting up accounting standards, studies for setting up accounting standards in Turkey, initiatives on the convergence of Local Accounting Standards to IAS / IFRS in Turkey, Turkey Accounting Standards Board, Framework for the Preparation and Presentation of Financial Statements, and the examination of selected TAS / TFRS