COURSE UNIT TITLE

: INTERNATIONAL FINANCIAL REPORTING STANDARDS

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
LGM 4017 INTERNATIONAL FINANCIAL REPORTING STANDARDS ELECTIVE 3 0 0 5

Offered By

Logistics Management

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

Offered to

Logistics Management

Course Objective

This course aims to enhance student s knowledge on the International Financial Reporting Standards (IFRS) by providing the structure of financial assets, inventories, tangibles and intangibles, short-term and long-term liabilities under IFRS.

Learning Outcomes of the Course Unit

1   The students are expected to understand the structure of IFRS by interpreting the purpose of the conceptual framework.
2   The students are expected to be able to explain the difference between general purpose financial statements and special purpose financial reports.
3   The students are expected to understand the nature and recognition criteria of financial statement elements under IFRS.
4   The students are expected to explain the importance of applying different methods of measurement by implementing these methods to financial statement elements under IFRS.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Introduction to IFRS - Conceptual Framework
2 Introduction to IFRS - Conceptual Framework
3 Tangibles
4 Tangibles
5 Intangibles and Impairment
6 Inventories
7 Inventories
8 Revenue Recognition
9 Revenue Recognition
10 Leases
11 Provisions and Contingencies
12 Statement of Cash Flows
13 Income Taxes
14 Income Taxes
15 Final Exam

Recomended or Required Reading

Alfredson, Leo, Picker,Loftus, Clark, Wise. (2009) Australia: John Wiley and Sons Publishing.
Revsine, Collins, Johnson. (2005). Financial Reporting and Analysis. 3rd Eds. New Jersey: Pearson Publishing.
Palepu, Healy, Peek. (2010). Business Analysis and Valuation IFRS Edition. 2nd Eds. United Kingdom

Planned Learning Activities and Teaching Methods

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MD Midterm
2 HW Homework
3 FIN FINAL EXAM
4 FCG FINAL COURSE GRADE MD * 0.30 + HW * 0.20 + FN * 0.50
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MD * 0.30 + HW * 0.20 + BUT * 0.50


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

Class participation and discussions in class will improve understanding of the course topics and will affect grading. According to performance, class participation may either be (+) or (-) effect.

Language of Instruction

English

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

To be announced.

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 2 24
Preparation for midterm exam 1 10 10
Preparation for final exam 1 20 20
Preparing assignments 12 2 24
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 118

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13
LO.13553535335353
LO.23355335355
LO.3333535535333
LO.4355353355533

CONTACT INFORMATION
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Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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