Information Package / Course Catalogue
| Course Code | : UTB514 |
| 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 |
Course Summary Content in our country, especially in banks, public enterprises and international companies in Turkey in partnerships do not have any, "international financial reporting standards", in recent years, as the current accounting and financial reporting rules. In the future, the new Turkish commercial code draft is expected to be legislated, the aforementioned translation, all the companies operating in Turkey for the current financial reporting rules is expected to be considered. Therefore, the importance of increasing understanding of the standards (rules). This lesson discusses in detail the question of standards. -
Course Summary Content in our country, especially in banks, public enterprises and international companies in Turkey in partnerships do not have any, "international financial reporting standards", in recent years, as the current accounting and financial reporting rules. In the future, the new Turkish commercial code draft is expected to be legislated, the aforementioned translation, all the companies operating in Turkey for the current financial reporting rules is expected to be considered. Therefore, the importance of increasing understanding of the standards (rules). This lesson discusses in detail the question of standards.
| Prof. Emre CENGİZ |
| 1. | Preparation of financial reports in accordance with international financial reporting Standards |
| 2. | Assets, Liabilities and shareholders' equity of the Profit and cash flow information, to be determined in accordance with International Financial Reporting Standards (valuation) |
| 3. | Financial reports in accordance with IFRS presentation in a clear and understandable manner. (minimum information to be presented in the financial statements) |
| 4. | IFRS rules being implemented in Turkey with the comparison of financial reporting rules. |
| 5. | Learning accounting accounts in accordance with IFRS. |
| 5. | Çelik Orhan, Uluslararası Finansal Raporlama Standartlarının KOBİ’lerde Uygulanması: Temel Dinamikler ve Potansiyel Sorunlar, TESMER Yayın No.: 73, Ankara, 2007 |
| Type of Assessment | Count | Percent |
|---|---|---|
| Midterm Examination | 1 | %40 |
| Final Examination | 1 | %60 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Practice | 1 | 48 | 30 | 78 |
| Midterm Examination | 1 | 10 | 1 | 11 |
| Final Examination | 1 | 35 | 1 | 36 |
| TOTAL WORKLOAD (hours) | 125 | |||
PÇ-1 | PÇ-2 | PÇ-3 | PÇ-4 | PÇ-5 | PÇ-6 | PÇ-7 | PÇ-8 | PÇ-9 | |
OÇ-1 | |||||||||
OÇ-2 | |||||||||
OÇ-3 | 4 | 4 | 3 | 4 | 5 | 5 | |||
OÇ-4 | |||||||||
OÇ-5 | |||||||||