Information Package / Course Catalogue
Turkish Accounting Standards and Principles
Course Code: İMF528
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 aim of the course, International and Turkey in the field of accounting and financial reporting standards, accounting application, understanding of innovations to address the accounting and reporting, and international financial reporting is to train students capable of understanding and adapting to standartlarınna.

Course Content

Turkey Accounting Standards (TAS), Turkey Financial Standards (IFRS) 's meaning, place of accounting theory, history of Turkey, its importance, the preparation and presentation of financial statements in respect of Objectives and conceptual framework. Selected applications of TMS and IFRS.

Name of Lecturer(s)
Prof. Çağrı KÖROĞLU
Learning Outcomes
1.Learning the formation process of the importance of international accounting and financial reporting standards,
2.Problems in Turkey to determine compliance with accounting and financial reporting standards,
3.Prepare financial statements in accordance with international accounting and financial reporting standards,
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
Definition of accounting and financial reporting standards, the importance and process of the formation
Week 1 - Preparation Work
Sağlam N., S. Şengel ve B. Öztürk, Türkiye Muhasebe Standartları Uygulaması, Maliye ve Hukuk Yayınları, 2. Baskı, 2008,Ankara
Week 2 - Theoretical
Definition of accounting and financial reporting standards, the importance and process of the formation and conceptual framework
Week 2 - Preparation Work
Sağlam N., S. Şengel ve B. Öztürk, Türkiye Muhasebe Standartları Uygulaması, Maliye ve Hukuk Yayınları, 2. Baskı, 2008,Ankara
Week 3 - Theoretical
IAS 1: Presentation of Financial Statements will be explained in theory and practice
Week 3 - Preparation Work
Sağlam N., S. Şengel ve B. Öztürk, Türkiye Muhasebe Standartları Uygulaması, Maliye ve Hukuk Yayınları, 2. Baskı, 2008,Ankara
Week 4 - Theoretical
IAS 2: Inventories will be explained in theoretical and applied standard
Week 4 - Preparation Work
Sağlam N., S. Şengel ve B. Öztürk, Türkiye Muhasebe Standartları Uygulaması, Maliye ve Hukuk Yayınları, 2. Baskı, 2008,Ankara
Week 5 - Theoretical
IAS 7: Cash Flow Statement will be explained in theoretical and applied standard
Week 5 - Preparation Work
Sağlam N., S. Şengel ve B. Öztürk, Türkiye Muhasebe Standartları Uygulaması, Maliye ve Hukuk Yayınları, 2. Baskı, 2008,Ankara
Week 6 - Theoretical
IAS 11: Standard for Construction Contracts will be explained in theory and practice
Week 6 - Preparation Work
Sağlam N., S. Şengel ve B. Öztürk, Türkiye Muhasebe Standartları Uygulaması, Maliye ve Hukuk Yayınları, 2. Baskı, 2008,Ankara
Week 7 - Theoretical
IAS 12: Income Taxes will be explained in theoretical and applied standard
Week 7 - Preparation Work
Sağlam N., S. Şengel ve B. Öztürk, Türkiye Muhasebe Standartları Uygulaması, Maliye ve Hukuk Yayınları, 2. Baskı, 2008,Ankara
Week 8 - Intermediate Exam
Midterm Exam
Week 9 - Theoretical
FRS 16: Tangible Fixed Assets and IAS 38: Intangible Assets will be explained in theoretical and applied standard
Week 9 - Preparation Work
Sağlam N., S. Şengel ve B. Öztürk, Türkiye Muhasebe Standartları Uygulaması, Maliye ve Hukuk Yayınları, 2. Baskı, 2008,Ankara
Week 10 - Theoretical
IAS 17: Leases will be explained in theoretical and applied standard
Week 10 - Preparation Work
Sağlam N., S. Şengel ve B. Öztürk, Türkiye Muhasebe Standartları Uygulaması, Maliye ve Hukuk Yayınları, 2. Baskı, 2008,Ankara
Week 11 - Theoretical
IAS 18: Revenue will be explained in theoretical and applied standard
Week 11 - Preparation Work
Sağlam N., S. Şengel ve B. Öztürk, Türkiye Muhasebe Standartları Uygulaması, Maliye ve Hukuk Yayınları, 2. Baskı, 2008,Ankara
Week 12 - Theoretical
IAS 23: Borrowing Costs will be covered in theoretical and applied standard
Week 12 - Preparation Work
Sağlam N., S. Şengel ve B. Öztürk, Türkiye Muhasebe Standartları Uygulaması, Maliye ve Hukuk Yayınları, 2. Baskı, 2008,Ankara
Week 13 - Theoretical
IAS 27: Consolidated and Separate Financial Statements and IFRS 3: Business Combinations Standard will be explained in theory and practice
Week 13 - Preparation Work
Sağlam N., S. Şengel ve B. Öztürk, Türkiye Muhasebe Standartları Uygulaması, Maliye ve Hukuk Yayınları, 2. Baskı, 2008,Ankara
Week 14 - Theoretical
IAS 36: Impairment of Assets IAS 40 will be explained in theory and practice Standard: Standard for Investment Properties will be explained in theory and practice
Week 14 - Preparation Work
Sağlam N., S. Şengel ve B. Öztürk, Türkiye Muhasebe Standartları Uygulaması, Maliye ve Hukuk Yayınları, 2. Baskı, 2008,Ankara
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
4
5
4
5
4
4
4
5
OÇ-2
5
3
5
5
4
4
4
4
4
4
OÇ-3
5
5
5
4
4
4
2
4
4
5
OÇ-4
3
3
3
4
4
5
3
3
2
3
OÇ-5
3
2
3
3
3
3
4
3
3
3
Adnan Menderes University - Information Package / Course Catalogue
2026