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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS ISL 4008 INTERNATIONAL ACCOUNTING ELECTIVE 3 0 0 4

Offered By

Business Administration

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR GÜLŞAH ATAĞAN

Offered to

Business Administration Business Administration (Evening)

Course Objective

The aim of this course is to reveal development process of international accounting and to teach standards along with implementations in international field.

Learning Outcomes of the Course Unit

1   Sorting implementations of international accounting 2   Summarizing formatio phase of International Accounting Standards 3   Summing up harmonization process of IAS in Turkey 4   Listing main standards amongst IAS 5   Summarizing international accounting implementations

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 Examining of reasons for different accounting implementations in different countries 2 Effects of cutural differences on development of accounting models generated by Hofstede and Gray 3 Harmonization Process of IAS 4 Harmonization Process of IAS in Turkey 5 Conceptual Framework and Presentation of Financial Statements Standard 6 IAS 3 Business Combinations and IAS 27 Consolidated and Seperate Financial Statements 7 IAS 21 The effect of Changes in Exchange Rates 8 Mid-term exams 9 Mid-term exams 10 Manipulation of Financial Information, Cases in International Field 11 Corporate Governance and Development Level in International Field 12 Accounting in Multinational Companies 13 IAS 28 Investments in Associates 14 IAS 31 Interests in Joint Ventures

Recomended or Required Reading

Açıklamalı ve Örnek Uygulamalı Türkiye Muhasebe Standartları Türkiye Finansal Raporlama Standartları, Prof. Dr. Yıldız Özerhan Akbulut - Yard. Doç. Dr. Serap Yanık, TÜRMOB Yayınları 2010

Planned Learning Activities and Teaching Methods

Lecturing, Question and Answer, Discussions and Sample Cases

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 MTEG MIDTERM GRADE MTEG * 1 3 FIN FINAL EXAM 4 FCGR FINAL COURSE GRADE MTEG * 0.40 + FIN * 0.60 5 RST RESIT 6 FCGR FINAL COURSE GRADE (RESIT) MTEG * 0.40 + RST * 0.60 *** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

Students are evaluated based on their midterm and final grades

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

nilgun.kutay@deu.edu.tr

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 12 3 36 Preparations before/after weekly lectures 12 3 36 Preparation for final exam 1 10 10 Preparation for midterm exam 1 10 10 Final 1 1 1 Midterm 1 1 1 TOTAL WORKLOAD (hours) 94

Contribution of Learning Outcomes to Programme Outcomes

PO/LO PO.1 PO.2 PO.3 PO.4 PO.5 PO.6 PO.7 PO.8 PO.9 PO.10 PO.11 PO.12 PO.13 PO.14 PO.15 LO.1 1 LO.2 1 LO.3 1 LO.4 1 LO.5 1