COURSE UNIT TITLE

: ADVANCED ACCOUNTING AND FINANCIAL REPORTING PRACTICES

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
IMH 7152 ADVANCED ACCOUNTING AND FINANCIAL REPORTING PRACTICES ELECTIVE 3 0 0 5

Offered By

Accounting Non-Thesis (Evening)

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR GÜLŞAH ATAĞAN

Offered to

Accounting Non-Thesis (Evening)

Course Objective

Understanding the financial reporting standards used in the world and in Turkey, examining the effects on business life and accounting practices

Learning Outcomes of the Course Unit

1   To be able to harmonize national and international reporting
2   To be able to analyze international financial reporting practices
3   To be able to compare national and international practices
4   To be able to analyze the standards and international accounting practices that guide the practice
5   To be able to organize financial statements in terms of financial reporting standards and to use the Standards in the business world

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Introduction to International Financial Reporting Standards
2 TAS 2- Inventories
3 TAS 16- Property, Plant and Equipment
4 TAS 38- Intangible Assets
5 TFRS 5- Non-current Assets Held for Sale and Discontinued Operations
6 TAS 36- Impairment of Assets
7 TAS 37- Provisions, Contingent Liabilities and Contingent Assets
8 TAS 23- Borrowing Costs
9 TAS 21- The Effects of Changes in Foreign Exchange Rates
10 TFRS 3- Business Combinations
11 TAS 27- Separate Financial Statements (consolidated financial statements)
12 TAS 27- Separate Financial Statements (individual financial statements)
13 TAS 8- Accounting Policies, Changes in Accounting Estimates and Errors
14 TAS 10- Events After the Reporting Period

Recomended or Required Reading

Main Resources:
1- Necdet Sağlam, Mehmet Yolcu, Uygulamalı UFRS-TFRS Rehberi, Muhasebe TR, Istanbul, 2021
2- Remzi Örten, Hasan Kaval, Aydın Karapınar, TMS-TFRS Kitabı, Gazi Kitabevi, Ankara, 2019
Supplementary Resources: Domestic and International articles and bulletins
References: Web pages of companies in research sector

Planned Learning Activities and Teaching Methods

Course relevant problem and sample case solving, encouraging students to research.

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 evaluated on midterm and final exam grades in addition to presentations and reports related with their research topic of within the term.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

To be announced.

Office Hours

It is stated according to the course programme in every semester by the course instructor

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 14 2 28
Preparation for midterm exam 1 15 15
Preparation for final exam 1 15 15
Preparing assignments 1 15 15
Preparing presentations 1 2 2
Midterm 1 2 2
Final 1 2 2
TOTAL WORKLOAD (hours) 121

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

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

Copyright 2015 DEÜ. BİD

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