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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS IŞL 6104 ACCOUNTING AND FINANCIAL REPORTING STANDARTS APPLICATIONS ELECTIVE 3 0 0 4

Offered By

Business Administration

Level of Course Unit

Third Cycle Programmes (Doctorate Degree)

Course Coordinator

PROFESSOR DOCTOR NILGÜN KUTAY

Offered to

Business Administration

Course Objective

Examining of applications of accounting/financial reporting standards in Türkiye and international context, scrutinizing standards to be used in applications around world.

Learning Outcomes of the Course Unit

1   Comprehending standards guiding implementation in detail 2   Preraring financial statements abide by standards 3   Implementing accounting/financial reporting standards 4   Developing sample cases regarding standards and resolving them 5   Using standards in real business environment

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, Accounting Harmonization and Convergence Activities 3 Historical Development of International Accounting Standards, Situation in Türkiye 4 General Information about International Financial Reporting/Accounting Standards 5 The aim of Conceptual Framework and its relevance to Accounting Standards 6 Examining of Standards published by Turkish Accounting Standards Board, Public Oversight Accounting and Auditing Standards Authority its function and duties 7 IAS 1 Presentation of Financial Statements, IAS 7 Statement of Cash Flows 8 IAS 8 Accounting Policies, Changes in Accounting Estimates 9 IAS 2 Inventories, IAS 18 Revenue 10 IAS 16 Property, Plant and Equipment, IAS 38 Intangible Assets, IAS 36 Impairment of Assets 11 IAS 40 Investment Properties, IFRS 5 Non-Current Assets Held for Sale and Discounted Operations 12 IAS 23 Barrowing Costs 13 IAS 12 Income Taxes, IAS 37 Provisions, Contingent Liabilities and Contingent Assets 14 Conclusion and Evaluation

Recomended or Required Reading

Main Resource: Domestic and International publications about IFRS Supplementary Resource: Domestic and Foreign articles, bulletins

Planned Learning Activities and Teaching Methods

Encouraging research in domestic and international level. Ensuring students' participation in class.

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 on midterm and final grades along with presentations, reports about their research topic.

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 Preparation for final exam 1 15 15 Preparing assignments 1 12 12 Preparation for midterm exam 1 15 15 Preparing presentations 1 5 5 Preparations before/after weekly lectures 14 1 14 Final 1 2 2 Midterm 1 2 2 TOTAL WORKLOAD (hours) 107

Contribution of Learning Outcomes to Programme Outcomes

PO/LO PO.1 PO.2 PO.3 PO.4 PO.5 PO.6 LO.1 1 LO.2 1 LO.3 1 LO.4 1 LO.5 1