ISTANBUL OKAN UNIVERSITY INFORMATION PACKAGE / COURSE CATALOGUE
| Executive MBA | |||||
| Master | TR-NQF-HE: Level 7 | QF-EHEA: Second Cycle | EQF-LLL: Level 7 | ||
General course introduction information
| Course Code: | E-MUH553 | ||||||||
| Course Name: | International Financial Reporting Standards | ||||||||
| Course Semester: | Fall | ||||||||
| Course Credits: |
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| Language of instruction: | TR | ||||||||
| Course Requisites: | |||||||||
| Does the Course Require Work Experience?: | No | ||||||||
| Type of course: | Department Elective | ||||||||
| Course Level: |
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| Mode of Delivery: | E-Learning | ||||||||
| Course Coordinator : | Assoc. Prof. HÜSEYİN MERT | ||||||||
| Course Lecturer(s): |
Dr. Birgül Erdoğan |
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| Course Assistants: |
Course Objective and Content
| Course Objectives: | The aim of this course is to develop students' knowledge and skills about changing accounting and financial reporting practices. The International Financial Reporting Standards course aims to examine international financial reporting standards and international accounting standards based on the conceptual framework and to analyze the financial statements prepared in accordance with international financial reporting standards. |
| Course Content: | Description of Accounting Standards and Its Importance, Studies on International Harmonization of Accounting Standards, Overview of the Turkish Accounting System, TFRS1 Turkey First-time Adoption of Financial Reporting Standards, IAS 1 Presentation of Financial Statements, IAS 7: Statement of Cash Flows, IAS 8 Accounting Policies, Accounting Estimates Changes and Errors, TAS 10: Events After the Balance Sheet Date, TAS 18: Revenue, TAS 2: Inventories, TAS 16: Property, Plant and Equipment, TAS 23: Borrowing Cost, TAS 36: Impairment of Assets, TAS 37: Provisions, Contingent Liabilities and Contingent Assets, TAS 17: Leasing Transactions, TAS 38: Intangible Assets, TAS 12: Income Taxes, TAS 24: Related Party Disclosures, TFRS 5: Assets Held for Sale, and Discontinued Operations, TFRS 7: Financial Instruments: Disclosures , TFRS 8: Operating Segments, TFRS 9: Financial Instruments |
Learning Outcomes
The students who have succeeded in this course;
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Lesson Plan
| Week | Subject | Related Preparation |
| 1) | Definition and Importance of Financial Reporting Standards, Studies on International Compliance of Financial Reporting Standards, Overview of Turkish Accounting System | Course Notes |
| 2) | IFRS 1: First-time Adoption of Turkey Financial Reporting Standards, IAS 1 Presentation of Financial Statements | Course Notes |
| 3) | TAS 7: Cash Flow Statements | Course Notes |
| 4) | TAS 8: Accounting Policies, Changes and Errors in Accounting Estimates; TAS 10: Events After the Balance Sheet Date | Course Notes |
| 5) | TAS 18: Revenue, TAS 2: Inventories | Course Notes |
| 6) | TAS 16: Property, Plant and Equipment | Course Notaları |
| 7) | TAS 23: Borrowing Cost; TAS 36: Impairment of Assets | Course Notes |
| 8) | Midterm | Course Notes |
| 9) | TAS 37: Provisions, Contingent Liabilities and Contingent Assets | Course Notes |
| 10) | TAS 17: Leasing Transactions | Course Notes |
| 11) | TAS 38: Intangible Assets | Course Notes |
| 12) | TAS 12: Income Taxes | Course Notes |
| 13) | TAS 24: Related Party Disclosures, TFRS 5: Non-current Assets Held for Sale and Discontinued Operations | Course Notes |
| 14) | TFRS 7: Financial Instruments: Disclosures, TFRS 9 Financial Instruments, TFRS 8: Operating Segments | Course Notes |
| 15) | Final Exam | |
| 16) | Final Exam |
Sources
| Course Notes / Textbooks: | Türkiye Muhasebe Standartları Kurulu (TMSK), TFRS 2011 Seti Gürbüz Gökçen, Başak Ataman, Cemal Çakıcı, Türkiye Finansal Raporlama Standartları Uygulamaları. İstanbul: Türkmen Kitabevi, 2011. Ümit Gücenme Gençoğlu, Türkiye Muhasebe Standartları ve Uygulamalar |
| References: | Türkiye Muhasebe Standartları Kurulu (TMSK), TFRS 2011 Seti Gürbüz Gökçen, Başak Ataman, Cemal Çakıcı, Türkiye Finansal Raporlama Standartları Uygulamaları. İstanbul: Türkmen Kitabevi, 2011. Ümit Gücenme Gençoğlu, Türkiye Muhasebe Standartları ve Uygulamalar |
Course-Program Learning Outcome Relationship
| Learning Outcomes | 1 |
2 |
3 |
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|---|---|---|---|---|---|---|
| Program Outcomes | ||||||
| 1) To gain basic knowledge about the basic functions in the field of business administration and to apply them in real life | ||||||
| 2) To use scientific research methods and technology in decision processes of business | ||||||
| 3) Evaluating the effects of political, legal, geographical, economic and technological factors on the competitive structure of the business area with team work and finding the necessary solutions | ||||||
| 4) to be aware of current issues in the field of business and to gain sensitivity to problems | ||||||
| 5) Transmission of written documents such as reports, printouts, internal correspondence orally in an effective manner | ||||||
| 6) defining and analyzing the problem by forming a team within the framework of professional expertise and conceptual knowledge and using leadership qualities | ||||||
| 7) to be able to relate to other areas of business administration, to be aware of global and social ethical norms | ||||||
Course - Learning Outcome Relationship
| No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
| Program Outcomes | Level of Contribution | |
| 1) | To gain basic knowledge about the basic functions in the field of business administration and to apply them in real life | |
| 2) | To use scientific research methods and technology in decision processes of business | |
| 3) | Evaluating the effects of political, legal, geographical, economic and technological factors on the competitive structure of the business area with team work and finding the necessary solutions | |
| 4) | to be aware of current issues in the field of business and to gain sensitivity to problems | |
| 5) | Transmission of written documents such as reports, printouts, internal correspondence orally in an effective manner | |
| 6) | defining and analyzing the problem by forming a team within the framework of professional expertise and conceptual knowledge and using leadership qualities | |
| 7) | to be able to relate to other areas of business administration, to be aware of global and social ethical norms |
Learning Activity and Teaching Methods
| Field Study | |
| Peer Review | |
| Expression | |
| Lesson | |
| Thesis Preparation |
Assessment & Grading Methods and Criteria
| Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing) | |
| Homework | |
| Application | |
| Observation | |
| Tez Sunma |
Assessment & Grading
| Semester Requirements | Number of Activities | Level of Contribution |
| Midterms | 1 | % 40 |
| Final | 1 | % 60 |
| total | % 100 | |
| PERCENTAGE OF SEMESTER WORK | % 40 | |
| PERCENTAGE OF FINAL WORK | % 60 | |
| total | % 100 | |
Workload and ECTS Credit Grading
| Activities | Number of Activities | Workload |
| Course Hours | 16 | 48 |
| Midterms | 1 | 12 |
| Jury | 16 | 128 |
| Final | 1 | 15 |
| Total Workload | 203 | |