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Description of Individual Course Units| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | UT214B.6 | International Accounting Standards | Elective | 2 | 4 | 3 |
| | Level of Course Unit | | First Cycle | | Objectives of the Course | | International developments in accounting, to give information about International Financial Reporting Standards, to teach the compliance of national accounting to international accounting. | | Name of Lecturer(s) | | | Learning Outcomes | | 1 | Understand the development and importance of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS). | | 2 | Turkey Accounting Standards (TAS) Understand |
| | Mode of Delivery | | Normal Education | | Prerequisites and co-requisities | | none | | Recommended Optional Programme Components | | | Course Contents | | Historical development of accounting standards, international organizations that shape global accounting, presentation of conceptual framework and financial statements, reporting of cash and cash equivalents and securities and trade receivables, reporting of financial debts and trade debts, reporting of stocks, reporting of revenue, reporting of employee benefits, financial reporting reporting of fixed assets and intangible assets, reporting of provisions for liabilities, reporting of deferred income, preparation of consolidated financial statements. | | Weekly Detailed Course Contents | |
| 1 | Overview of international accounting, the need for international accounting | | | | 2 | General information on accounting standards, the development in the world and Turkey | | | | 3 | Conceptual Framework and IAS 1 Presentation of Financial Statements | | | | 4 | Reporting of cash and cash equivalents, securities and trade receivables | | | | 5 | Reporting of cash and cash equivalents, securities and trade receivables | | | | 6 | Reporting of financial and commercial debts | | | | 7 | Reporting of stocks | | | | 8 | Midterm exam | | | | 9 | Reporting of stocks | | | | 10 | Reporting revenue (IAS 18), reporting employee benefits (IAS 19) | | | | 11 | Reporting of property, plant and equipment (IAS 16, IAS 17, IAS 23) | | | | 12 | Reporting of intangible assets (IAS 38, IAS 23, IAS 36, IFRS 3) | | | | 13 | Reporting of provisions for liabilities (IAS 37), reporting of deferred tax (IAS 12) | | | | 14 | Preparation of consolidated financial statements (IFRS 3), (IFRS 10) | | | | 15 | Preparation of Consolidated Financial Statements (IFRS 11), (IFRS 12) | | | | 16 | Final Exam | | |
| | Recommended or Required Reading | | KGK tarafından yayınlanan Türkiye Muhasebe Standartları Nobes and Parker, Comparative International Accounting, Prentice Hall, Pearson Education, England, 2008. Gökçen, Ataman ve Çakıcı, Türkiye Muhasebe Standartları Uygulamaları, Türkmen Kitapevi, İstanbul, 2011. | | Planned Learning Activities and Teaching Methods | | | Assessment Methods and Criteria | |
| Midterm Examination | 1 | 100 | | SUM | 100 | |
| Final Examination | 1 | 100 | | SUM | 100 | | Term (or Year) Learning Activities | 40 | | End Of Term (or Year) Learning Activities | 60 | | SUM | 100 |
| | Language of Instruction | | Turkish | | Work Placement(s) | |
| | Workload Calculation | |
| Midterm Examination | 1 | 20 | 20 | | Final Examination | 1 | 20 | 20 | | Attending Lectures | 14 | 3 | 42 | |
| Contribution of Learning Outcomes to Programme Outcomes | | LO1 | 4 | 4 | 4 | 4 | 3 | 3 | 3 | 4 | 3 | 4 | | LO2 | 4 | 4 | 4 | 4 | 3 | 3 | 3 | 3 | 3 | 3 |
| | * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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