COURSE UNIT TITLE

: INTERNATIONAL ACCOUNTING APPLICATIONS

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
IUI 5023 INTERNATIONAL ACCOUNTING APPLICATIONS COMPULSORY 3 0 0 5

Offered By

International Business Administration

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR NILGÜN KUTAY

Offered to

International Business Administration

Course Objective

Globalization of economic relationships, financial markets and business life brings about need of more reliable financial information about international markets, investments and activities. The aim of international accounting course is to examine different aspects of local accounting applications according to international businesses, harmonization practices around the world and situation in Türkiye

Learning Outcomes of the Course Unit

1   Scrutinizing accounting applications of international business
2   Having knowledge about international accounting harmonization, its period and convergence
3   Recognizing and applying international accounting/financial reporting standards
4   Preparing financial statements of a business operating internationally according to IFRS
5   Having knowledge about consolidation of financial statements
6   Examining transfer pricing in multinational businesses and tax applications. Evaluating financial performance

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Introduction and Course Description
2 Concept of international accounting, dimensions of accounting multinational
3 Various aspects about classification of accounting
4 Accounting Harmonization and Convergence Operations
5 Historical development of IFRS and situation in Türkiye
6 General info about international accounting/financial reporting standards
7 Examining standards published by TMSK
8 Public oversight accounting and auditing standards authority and its operations
9 Consolidation of financial statements
10 Preperation of financial statements in foregin currency
11 Financial information manipulation and samples from world
12 Transfer pricing in multinational companies
13 Auditing in multinational companies
14 Conclusion and Evaluation

Recomended or Required Reading

Ana kaynak: International Accounting Text Books
Yardımcı kaynaklar: Ders konusu ile ilgili yerli ve yabancı makalelerin incelenmesi.
Referanslar: Internet sitelerinden yararlanılması.

Planned Learning Activities and Teaching Methods

Implementation of interactive education model with recent domestic or international resources, discussion of theoretical and exemplification aspects of course by partial homework presentations of students along with case analysis interactively.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 STT TERM WORK (SEMESTER)
3 FIN FINAL EXAM
4 FCG FINAL COURSE GRADE MTE * 0.20 + STT* 0.40 + FIN* 0.40
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.20 + STT * 0.40 + RST* 0.40


Further Notes About Assessment Methods

None

Assessment Criteria

To be announced.

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 14 3 42
Preparations before/after weekly lectures 14 1 14
Preparation for midterm exam 1 8 8
Preparation for final exam 1 12 12
Preparing assignments 1 28 28
Preparing presentations 1 25 25
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 133

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11
LO.11
LO.21
LO.31
LO.41
LO.51
LO.61

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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