COURSE UNIT TITLE

: INTERNATIONAL ACCOUNTING AND STANDARDS OF FINANCIAL REPORTING

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
IMH 7051 INTERNATIONAL ACCOUNTING AND STANDARDS OF FINANCIAL REPORTING COMPULSORY 3 0 0 6

Offered By

Accounting Non-Thesis (Evening)

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR NILGÜN KUTAY

Offered to

Accounting Non-Thesis (Evening)

Course Objective

Examination of applications in Türkiye by means of International Financial Reporting/Accounting Standards and analysis with examples. Introduction of accountingstandards to be used in applications around the world as a consequence of growing importance of multinational companies, discussion of application samples.

Learning Outcomes of the Course Unit

1   Getting knowledge about accounting harmonization
2   Familiarize with Accounting/Financial Reporting Standards nad summarizing their applications
3   Analyzing applications pertains to consolidation of financial statements
4   Summing up applications related with financial information manipulation
5   Analyzing transfer pricing in multinational companies
6   Summarizing auditing practices in multinational companies

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, Multinational Dimensions of Accounting
3 Various Dimensions on Classification of Accounting
4 Accounting Harmonization and Convergence Activities
5 Historical Development of International Financial Reporrting Standards and the Situation in Türkiye
6 General Information about International Financial Reporting/Accounting Standards
7 Examination of standards published by Turkish Accounting Standards Board
8 Public Oversight Accounting and Auditing Standards Authority
9 Consolidation of Financial Statements
10 Preparation of Financial Statements in Foreign Currency
11 Financial Information Manipulation and Relevent Cases around World
12 Transfer Pricing in Multinational Companies
13 Auditing in Multinational Companies, Presentation of Term Papers
14 Conclusion and Evaluation

Recomended or Required Reading

Main Resource: International Accounting Text Books
Supplementary Resources: Domestic and international articles, e-references.

Planned Learning Activities and Teaching Methods

Establishment of theoretical foundations about course, encouraging research and participation by declaring topics in advance.

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

Students are going to be evaluated based on their grades in midterm and final exams plus their presentations and reports on chosen research topics.

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 3 42
Preparation for midterm exam 1 15 15
Preparation for final exam 1 10 10
Preparing assignments 1 10 10
Preparing presentations 1 5 5
Web Search and Library Research 1 15 15
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 143

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13
LO.11
LO.21
LO.31
LO.41
LO.51
LO.61

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

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