Information Package / Course Catalogue
International Financial Reporting Standards
Course Code: İMF517
Course Type: Area Elective
Couse Group: Second Cycle (Master's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 5
Objectives of the Course

The purpose of this course is to describe in detail the students of International Financial Reporting Standards.

Course Content

In our country, especially in banks, public enterprises and subsidiaries of international companies in Turkey, "International Financial Reporting Standards", applicable accounting and financial reporting rules are applied in recent years. Draft of the new Turkish Commercial Code is expected to be enacted in the future, the translation, the financial reporting rules apply to all companies operating in Turkey is expected to be accepted as. Therefore, these standards (rules) is increasingly important in better understanding. These standards are discussed in detail in this course.

Name of Lecturer(s)
Learning Outcomes
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2.
3.
4.
5.
Recommended or Required Reading
1.Çelik Orhan, Uluslararası Finansal Raporlama Standartlarının KOBİ’lerde Uygulanması: Temel Dinamikler ve Potansiyel Sorunlar, TESMER Yayın No.: 73, Ankara, 2007
Weekly Detailed Course Contents
Week 1 - Theoretical
IFRS, Objectives, and Turkey, Reflection, Tax Laws, Accounting Standards Relationship
Week 2 - Theoretical
Preparation and Presentation of Financial Statements and Related General Framework
Week 3 - Theoretical
IAS 7 - Cash Flow Statement
Week 4 - Theoretical
IAS 18 - Revenue, IAS 2 - Inventories
Week 5 - Theoretical
IAS 16 - Property, Plant and Equipment, IAS 38 - Intangible Assets
Week 6 - Theoretical
IAS 36 - Property, Intangible Assets and Depreciation
Week 7 - Intermediate Exam
Midterm Exams
Week 8 - Intermediate Exam
Midterm Exams
Week 9 - Theoretical
IAS 40 - Investment Property, IFRS 5 - Assets and Discontinued Operations Ready for Sale
Week 10 - Theoretical
IAS 23 - Borrowing Costs, IAS 37 - Provisions, Contingent Liabilities and Assets, IAS 19 - Employee Benefits
Week 11 - Theoretical
IAS 12 - Income Taxes on the IAS 21 - Effects of Foreign Exchange Rates Değişmelerin
Week 12 - Theoretical
IAS 32 - Financial Instruments: Disclosures, and submitting, UMS39 - Financial Instruments: Recognition and Measurement Issues, IFRS 7 - Financial Instruments: Explanatory Notes
Week 13 - Theoretical
IAS 28 - Related Investments of companies, IAS 27 - Consolidated Financial Statements, IFRS 3 - Business Combinations
Week 14 - Theoretical
IAS 8 - Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies, IAS 10 - Subsequent events may occur
Week 15 - Theoretical
IAS 14 - Segment Reporting, IAS 24 - Disclosure of Transactions with related parties, IAS 34 - Intermediate Financial Reports
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory142370
Midterm Examination125126
Final Examination130131
TOTAL WORKLOAD (hours)127
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
PÇ-6
PÇ-7
PÇ-8
PÇ-9
PÇ-10
OÇ-1
3
3
3
4
4
4
2
2
2
5
OÇ-2
5
3
3
3
4
4
4
2
2
2
OÇ-3
4
5
3
3
3
4
4
4
2
2
OÇ-4
3
4
5
3
3
3
4
4
4
2
OÇ-5
2
3
4
5
3
3
3
4
4
4
Adnan Menderes University - Information Package / Course Catalogue