COURSE UNIT TITLE

: INTERNATIONAL FINANCIAL REPORTING I

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
ACC 4245 INTERNATIONAL FINANCIAL REPORTING I ELECTIVE 3 0 0 5

Offered By

BUSINESS ADMINISTRATION

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR ALI FATIH DALKILIÇ

Offered to

BUSINESS ADMINISTRATION

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

ACC 2002 - INTERMEDIATE ACCOUNTING

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Introduction to IFRS - Conceptual Framework
2 Tangibles
3 Tangibles
4 Intangibles and Impairment
5 Inventories
6 Inventories
7 Revenue Recognition
8 Revenue Recognition
9 Leases
10 Provisions and Contingencies
11 Statement of Cash Flows
12 Income Taxes

Recomended or Required Reading

1. Alfredson, Leo, Picker,Loftus, Clark, Wise. (2009) Australia: John Wiley and Sons Publishing.
2. Revsine, Collins, Johnson. (2005). Financial Reporting and Analysis. 3rd Eds. New Jersey: Pearson Publishing.
3. Palepu, Healy, Peek. (2010). Business Analysis and Valuation IFRS Edition. 2nd Eds. United Kingdom

Planned Learning Activities and Teaching Methods

1. Lectures
2. Group Discussions and Case Studies
3. Problem Solving

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MT Midterm
2 PSL ProblemSolving
3 FN Final
4 FCG FINAL COURSE GRADE MT * 0.40 + PSL * 0.10 +FN * 0.50
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MT * 0.40 + PSL * 0.10 + RST * 0.50


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

1. Class participation and discussions in class will improve understanding of the course topics and will affect grading. According to performance, class participation may either be (+) or (-) effect...

Language of Instruction

English

Course Policies and Rules

1. Plagarism is prohibited.
2. Participation in class is compulsory.
3. All assignments should be submitted on time. Otherwise will not be accepted.

Contact Details for the Lecturer(s)

To be announced.

Office Hours






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 20 20
Preparing assignments 12 2 24
Midterm 1 2 2
Final 1 2 2
TOTAL WORKLOAD (hours) 118

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13PO.14PO.15
LO.135535
LO.2553
LO.355332
LO.45533

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

HOME / ABOUT US / DEGREE PROGRAMMES / GENERAL INFORMATION FOR STUDENTS / INTERNATIONAL RELATIONS