Information Package / Course Catalogue
Financial Derivatives Operations and Accounting
Course Code: İŞLE522
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)
Prof. Çağrı KÖROĞLU
Learning Outcomes
1.Learning of Derivative Securities
2.Derivative analysis and interpretation of data from
3.Decision-making skills in the Use of Derivative Securities
4.Use of Derivative Instruments related to the development of model building and problem solving skills
5.
Recommended or Required Reading
1.Uludağ, İlhan. Arıcan, Erişah. Finansal Hizmetler Ekonomisi. 1. b. İstanbul. Beta Basım. 1999
Weekly Detailed Course Contents
Week 1 - Theoretical
Introduction to Derivative Financial Instruments
Week 2 - Theoretical
IAS 32: Financial Instruments: Presentation
Week 3 - Theoretical
IAS 39: Financial Instruments: Recognition and Measurement
Week 4 - Theoretical
IFRS 7: Financial Instruments: Disclosures
Week 5 - Theoretical
Swap and Accounting Practices
Week 6 - Theoretical
Interest Rate Cap, Base Interest Rate, Interest Rate Corridor, Primary Side and Accounting Practices
Week 7 - Theoretical
Embedded Derivatives
Week 8 - Theoretical
Embedded Derivatives
Week 9 - Theoretical
Prevention Strategies
Week 10 - Theoretical
Derivatives and Arbitrage
Week 11 - Theoretical
Other derivative products, and Accounting Applications
Week 12 - Theoretical
Introduction and Process of Futures Exchange, Inc.
Week 13 - Theoretical
Presentation of papers
Week 14 - Theoretical
Case Study
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%30
Final Examination1%70
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
4
4
3
5
3
3
3
4
4
4
OÇ-2
4
3
4
3
4
3
4
3
4
3
OÇ-3
4
4
3
2
3
5
4
4
3
3
OÇ-4
4
3
5
2
4
3
5
2
4
3
OÇ-5
4
4
4
4
5
3
3
2
3
3
Adnan Menderes University - Information Package / Course Catalogue
2026