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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS UAT 4013 INTERNATIONAL FINANCIAL REPORTING STANDARTS ELECTIVE 3 0 0 3

Offered By

International Trade

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

Offered to

International Trade

Course Objective

This course aims to enhance student s knowledge on the International Financial Reporting Standards (IFRS) by providing the structure of financial assets, inventories, tangibles and intangibles, short-term and long-term liabilities under IFRS.

Learning Outcomes of the Course Unit

1   The students are expected to understand the structure of IFRS by interpreting the purpose of the conceptual framework. 2   The students are expected to be able to explain the difference between general purpose financial statements and special purpose financial reports. 3   The students are expected to understand the nature and recognition criteria of financial statement elements under IFRS. 4   The students are expected to explain the importance of applying different methods of measurement by implementing these methods to financial statement elements under IFRS.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 Turkish Accounting System 2 Conceptual Framework 3 Conceptual Framework 4 IAS 1 Presentation of Financial Statements 5 IAS 1 Presentation of Financial Statements 6 IAS 2 Inventories 7 Mid-term Exam 8 Mid-term Exam 9 IAS 2 Inventories 10 IAS 7 Statement of Cash Flow 11 IAS 16 Property, Plant and Equipment 12 IAS 16 Property, Plant and Equipment 13 IAS 18 Revenue 14 IAS 23 Borrowing Costs 15 Final Exam 16 Final Exam

Recomended or Required Reading

Remzi Örten, Hasan Kaval, Aydın Karapınar, TMS TFRS Kitabı, Gazi Kitabevi, 2016 Yıldız Özerhan, Serap Yanık, Açıklamalı Örnek Uygulamalı TMS / TFRS, TÜRMOB Yayınları, 2015

Planned Learning Activities and Teaching Methods

Lecture by instructor, class discussion conducted by instructor, problem solving or case studies, question and answer teaching method

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 FIN FINAL EXAM 3 FCG FINAL COURSE GRADE MTE * 0.40 + FIN * 0.60 4 RST RESIT 5 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.40 + RST * 0.60

Further Notes About Assessment Methods

None

Assessment Criteria

Skill in analysis, synthesis and critical thinking; skill in problem solving; skill in application via midterm and final exams.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

To be announced.

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 12 3 36 Preparations before/after weekly lectures 12 2 24 Preparation for midterm exam 1 10 10 Preparation for final exam 1 10 10 Final 1 2 2 Midterm 1 2 2 TOTAL WORKLOAD (hours) 84

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 PO.12 PO.13 PO.14 PO.15 LO.1 5 5 5 LO.2 5 5 5 LO.3 5 5 5 LO.4 5 5 5 5 5 5