Information Package / Course Catalogue
| Course Code | : UTİ415 |
| Course Type | : Area Elective |
| Couse Group | : First Cycle (Bachelor's Degree) |
| Education Language | : Turkish |
| Work Placement | : N/A |
| Theory | : 3 |
| Prt. | : 0 |
| Credit | : 3 |
| Lab | : 0 |
| ECTS | : 6 |
The aim of this course is to improve the student's level of knowledge on International Financial Reporting Standards (IFRS) by analyzing the structure of standards related to financial assets, stocks, tangible and intangible assets, short and long term debts.
1. Students will identify various forms of businesses under control. 2. Students will explain the interaction between the parties in a business combination. 3. Students will define and apply different methods of consolidation. 4. Students will apply and evaluate transactions in foreign currency. 5. Students will explain the differences between solo financial statements and consolidated statements.
| 1. | In order to implement IFRS, it is expected that the controlled enterprises will understand the structure and types. |
| 2. | In order to implement IFRS, they are expected to explain the internal interaction and its dimensions among business partners. |
| 3. | According to IFRS, they are expected to understand different consolidation methods and the ways in which various alternatives are applied. |
| 4. | They are expected to explain the importance of foreign currency transactions and their effects on financial statements in terms of IFRS. |
| 5. | They are expected to be able to explain the differences between solo financial statements and consolidated statements and their effects on financial statements. |
| 1. | Başak Ataman (2020). Türkiye Finansal Raporlama Standartları Uygulamaları. Beta Yayınları. |
| Type of Assessment | Count | Percent |
|---|---|---|
| Midterm Examination | 1 | %40 |
| Final Examination | 1 | %60 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 13 | 0 | 3 | 39 |
| Individual Work | 13 | 0 | 4 | 52 |
| Midterm Examination | 1 | 28 | 1 | 29 |
| Final Examination | 1 | 29 | 1 | 30 |
| TOTAL WORKLOAD (hours) | 150 | |||
PÇ-1 | PÇ-2 | PÇ-3 | PÇ-4 | PÇ-5 | PÇ-6 | PÇ-7 | PÇ-8 | PÇ-9 | PÇ-10 | PÇ-11 | PÇ-12 | PÇ-13 | PÇ-14 | PÇ-15 | |
OÇ-1 | 2 | 2 | 4 | 2 | 5 | 2 | 5 | 4 | 5 | 4 | 5 | 4 | 5 | 4 | 5 |
OÇ-2 | 3 | 4 | 3 | 5 | 3 | 5 | 3 | 5 | 4 | 5 | 3 | 5 | 3 | 5 | 2 |
OÇ-3 | 3 | 3 | 4 | 3 | 5 | 3 | 5 | 5 | 4 | 5 | 3 | 5 | 5 | 5 | 5 |
OÇ-4 | 2 | 4 | 5 | 3 | 5 | 4 | 4 | 5 | 4 | 5 | 5 | ||||
OÇ-5 | 3 | 4 | 5 | 4 | 5 | 4 | 5 | 4 | 3 | 5 | 5 | 5 | |||