Information Package / Course Catalogue
Financial Derivates and Accounting
Course Code: İMF522
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

Introduction of derivative products, classification, functioning of derivatives markets, introduction of derivative financial instruments, accounting practices, introduction of International Accounting Standards No. 32 and 39.

Course Content

Introducing the teaching of accounting practices in derivative securities

Name of Lecturer(s)
Learning Outcomes
1.Learning of Derivative Securities
2.Derivative analysis and interpretation of data from
3.Use of Derivative Instruments related to the development of model building and problem solving skills
4.
5.
Recommended or Required Reading
1.Paul Hallwood, Ronald MacDonald, International Money and Finance, Blackwell Publishers, 3rd edition
Weekly Detailed Course Contents
Week 1 - Theoretical
Introduction to Derivative Financial Instruments and
Week 1 - Preparation Work
Prof. Dr. Remzi ÖRTEN, Türev Finansal Araçlar Ve Muhasebe Uygulamaları, Gazi Kitabevi, Ankara, 2001 Accounting for Derivatives,Raymond E. Perry, McGraw-Hill; 1 edition (November 1, 1996), ISBN-10: 078630541X
Week 2 - Theoretical
IAS 32: Financial Instruments: Presentation
Week 2 - Preparation Work
Prof. Dr. Remzi ÖRTEN, Türev Finansal Araçlar Ve Muhasebe Uygulamaları, Gazi Kitabevi, Ankara, 2001 Accounting for Derivatives,Raymond E. Perry, McGraw-Hill; 1 edition (November 1, 1996), ISBN-10: 078630541X
Week 3 - Theoretical
IAS 39: Financial Instruments: Recognition and Measurement
Week 3 - Preparation Work
Prof. Dr. Remzi ÖRTEN, Türev Finansal Araçlar Ve Muhasebe Uygulamaları, Gazi Kitabevi, Ankara, 2001 Accounting for Derivatives,Raymond E. Perry, McGraw-Hill; 1 edition (November 1, 1996), ISBN-10: 078630541X
Week 4 - Theoretical
IFRS 7: Financial Instruments: Disclosures
Week 4 - Preparation Work
Prof. Dr. Remzi ÖRTEN, Türev Finansal Araçlar Ve Muhasebe Uygulamaları, Gazi Kitabevi, Ankara, 2001 Accounting for Derivatives,Raymond E. Perry, McGraw-Hill; 1 edition (November 1, 1996), ISBN-10: 078630541X
Week 5 - Theoretical
Swap and Accounting Practices
Week 5 - Preparation Work
Prof. Dr. Remzi ÖRTEN, Türev Finansal Araçlar Ve Muhasebe Uygulamaları, Gazi Kitabevi, Ankara, 2001 Accounting for Derivatives,Raymond E. Perry, McGraw-Hill; 1 edition (November 1, 1996), ISBN-10: 078630541X
Week 6 - Theoretical
Swap and Accounting Practices
Week 6 - Preparation Work
Prof. Dr. Remzi ÖRTEN, Türev Finansal Araçlar Ve Muhasebe Uygulamaları, Gazi Kitabevi, Ankara, 2001 Accounting for Derivatives,Raymond E. Perry, McGraw-Hill; 1 edition (November 1, 1996), ISBN-10: 078630541X
Week 7 - Theoretical
Interest Rate Cap, Base Interest Rate, Interest Rate Corridor, Primary Side and Accounting Practices
Week 7 - Preparation Work
Prof. Dr. Remzi ÖRTEN, Türev Finansal Araçlar Ve Muhasebe Uygulamaları, Gazi Kitabevi, Ankara, 2001 Accounting for Derivatives,Raymond E. Perry, McGraw-Hill; 1 edition (November 1, 1996), ISBN-10: 078630541X
Week 8 - Intermediate Exam
Midterm Exam
Week 9 - Theoretical
Embedded Derivatives
Week 9 - Preparation Work
Prof. Dr. Remzi ÖRTEN, Türev Finansal Araçlar Ve Muhasebe Uygulamaları, Gazi Kitabevi, Ankara, 2001 Accounting for Derivatives,Raymond E. Perry, McGraw-Hill; 1 edition (November 1, 1996), ISBN-10: 078630541X
Week 10 - Theoretical
Prevention Strategies
Week 10 - Preparation Work
Prof. Dr. Remzi ÖRTEN, Türev Finansal Araçlar Ve Muhasebe Uygulamaları, Gazi Kitabevi, Ankara, 2001 Accounting for Derivatives,Raymond E. Perry, McGraw-Hill; 1 edition (November 1, 1996), ISBN-10: 078630541X
Week 11 - Theoretical
Derivatives and Arbitrage
Week 11 - Preparation Work
Prof. Dr. Remzi ÖRTEN, Türev Finansal Araçlar Ve Muhasebe Uygulamaları, Gazi Kitabevi, Ankara, 2001 Accounting for Derivatives,Raymond E. Perry, McGraw-Hill; 1 edition (November 1, 1996), ISBN-10: 078630541X
Week 12 - Theoretical
Other derivative products, and Accounting Applications
Week 12 - Preparation Work
Prof. Dr. Remzi ÖRTEN, Türev Finansal Araçlar Ve Muhasebe Uygulamaları, Gazi Kitabevi, Ankara, 2001 Accounting for Derivatives,Raymond E. Perry, McGraw-Hill; 1 edition (November 1, 1996), ISBN-10: 078630541X
Week 13 - Theoretical
Introduction and Process of Futures Exchange, Inc.
Week 13 - Preparation Work
Prof. Dr. Remzi ÖRTEN, Türev Finansal Araçlar Ve Muhasebe Uygulamaları, Gazi Kitabevi, Ankara, 2001 Accounting for Derivatives,Raymond E. Perry, McGraw-Hill; 1 edition (November 1, 1996), ISBN-10: 078630541X
Week 14 - Theoretical
Presentation of papers
Week 14 - Preparation Work
Prof. Dr. Remzi ÖRTEN, Türev Finansal Araçlar Ve Muhasebe Uygulamaları, Gazi Kitabevi, Ankara, 2001 Accounting for Derivatives,Raymond E. Perry, McGraw-Hill; 1 edition (November 1, 1996), ISBN-10: 078630541X
Week 16 - Final Exam
Final Exam
Week 17 - Final Exam
Final Exam
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
5
4
3
5
4
4
4
4
5
5
OÇ-2
4
4
4
5
5
5
4
5
5
5
OÇ-3
5
4
4
4
4
3
4
5
5
5
OÇ-4
3
3
3
4
3
3
5
3
3
2
OÇ-5
4
5
3
2
3
5
4
2
3
5
Adnan Menderes University - Information Package / Course Catalogue
2026