The objective of this course is to ensure that students acquire comprehensive knowledge of advanced accounting practices such as business combinations, consolidated financial statements, foreign currency translation, accounting for financial instruments, and inflation accounting. The course aims to enhance analytical thinking skills related to the accounting of complex financial transactions within the framework of Turkish Financial Reporting Standards (TFRS) and International Financial Reporting Standards (IFRS). By the end of the course, students are expected to gain the competence to interpret, analyze, and ethically apply accounting solutions to the problems faced by large-scale enterprises.

he Advanced Accounting course focuses on specialized accounting topics such as business combinations, consolidation, equity method, foreign currency transactions, financial instruments, leasing transactions, and inflation accounting. Within the scope of this course, students gain the skills to record and report complex financial transactions of large-scale companies in accordance with Turkish Financial Reporting Standards (TFRS) and International Financial Reporting Standards (IFRS). Core topics include the preparation of consolidated financial statements, accounting for exchange differences, deferred tax calculations, and reporting of joint ventures. The course aims to advance students’ accounting knowledge and provide a solid foundation for professional accounting practices.