Dokuz Eylül University Information Package / Courses Catalog

Description of Individual Course Units

Course Unit Code	Course Unit Title	Type Of Course	D	U	L	ECTS
IUI 7065	INTERNATIONAL ACCOUNTING APPLICATIONS	ELECTIVE	3	0	0	6

Offered By

International Business Administration (Non-Thesis-Evening)

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR GÜLŞAH ATAĞAN

Offered to

International Business Administration (Non-Thesis-Evening)

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
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.

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

Main resource: International Accounting Text Books

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 * 0.30 + FIN* 0.50
5	RST	RESIT
6	FCGR	FINAL COURSE GRADE (RESIT)	MTE * 0.20 + STT * 0.30 + RST* 0.50

Further Notes About Assessment Methods

None

Assessment Criteria

Students are evaluated according to midterm, final examinations, presentations and reports about their term research.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

nergis.tek@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	12	3	36
Preparation for final exam	1	14	14
Preparing assignments	1	20	20
Preparing presentations	1	10	10
Web Search and Library Research	1	4	4
Final	1	2	2
Midterm	1	2	2
TOTAL WORKLOAD (hours)			144

Contribution of Learning Outcomes to Programme Outcomes

PO/LO	PO.1	PO.2	PO.3	PO.4	PO.5	PO.6	PO.7	PO.8	PO.9	PO.10	PO.11
LO.1								1
LO.2								1
LO.3								1
LO.4								1
LO.5								1
LO.6								1

COURSE UNIT TITLE

DEGREE PROGRAMMES

Description of Individual Course Units

Offered By

Level of Course Unit

Course Coordinator

Offered to

Course Objective

Learning Outcomes of the Course Unit

Mode of Delivery

Prerequisites and Co-requisites

Recomended Optional Programme Components

Course Contents

Recomended or Required Reading

Planned Learning Activities and Teaching Methods

Assessment Methods

Further Notes About Assessment Methods

Assessment Criteria

Language of Instruction

Course Policies and Rules

Contact Details for the Lecturer(s)

Office Hours

Work Placement(s)

Workload Calculation

Contribution of Learning Outcomes to Programme Outcomes

CONTACT INFORMATION