COURSE UNIT TITLE

: INTERNATIONAL FINANCIAL REPORTING II

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
ACC 4246 INTERNATIONAL FINANCIAL REPORTING II ELECTIVE 3 0 0 5

Offered By

BUSINESS ADMINISTRATION

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR ALI FATIH DALKILIÇ

Offered to

BUSINESS ADMINISTRATION

Course Objective

This course aims to enhance student s knowledge on upper level standarts and on the construction of consolidated financial statements for mergers and acquisitions, holdings and multinational corporations under International Financial Reporting Standards (IFRS).

Learning Outcomes of the Course Unit

1   The students are expected to understand the nature and various forms of controlled entities in order to apply IFRS.
2   The students are expected to be able to explain the interrelationship between the partners of a business combination in order to apply IFRS.
3   The students are expected to understand the alternative concepts and methods of consolidation in order to choose an allowed method under IFRS under different situations.
4   The students are expected to demonstrate understanding of foreign currency transactions in order to evaluate their impact on financial reporting.
5   The students are expected to be able to explain the differences in report format between single entities and consolidated entities in order to demonstrate financial statements analysis effects.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

ACC 4245 - INTERNATIONAL FINANCIAL REPORTING I

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Presentation of Financial Statements
2 Financial assets IAS 32-39
3 Financial assets IAS 32-39
4 Statement of Cash Flows
5 Statement of Cash Flows
6 Controlled Entities: The Consolidation Method
7 Controlled Entities: The Consolidation Method
8 Consolidation: Wholly Owned Subsidiaries
9 Consolidation: Intragroup Transactions
10 Consolidation: Non-Controlling Interest
11 Consolidation: Indirect Ownership Interests
12 Consolidation: foreign subsidiaries
13 Accounting For Investments in associates
14 General Review

Recomended or Required Reading

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

Planned Learning Activities and Teaching Methods

1.Lectures
2. Group Discussions and Case Studies
3. Problem Solving

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MT Midterm
2 FN Final
3 FCG FINAL COURSE GRADE MT * 0.40 + FN * 0.60
4 RST RESIT
5 FCGR FINAL COURSE GRADE (RESIT) MT * 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

1. The learners will describe various forms of controlled entities.
2. The learners will explain the interrelationship between the partners of a business combination.
3. The learners will describe and apply the alternative concepts and methods of consolidation.
4. The learners will apply and evaluate foreign currency transactions.
5. The learners will explain the differences in report format between single entities and consolidated entities.

Language of Instruction

English

Course Policies and Rules

1. Plagarism is prohibited.
2. Participation in class is compulsory.

Contact Details for the Lecturer(s)

fatih.dalkilic@deu.edu.tr

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparation for midterm exam 1 15 15
Preparation for final exam 1 25 25
Preparations before/after weekly lectures 14 2 28
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 114

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13PO.14PO.15
LO.15542
LO.25542
LO.35542
LO.45542
LO.555342

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

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