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MUH 240 | Course Introduction and Application Information
| Course Name |
International Accounting Standards
|
|
Code
|
Semester
|
Theory
(hour/week) |
Application/Lab
(hour/week) |
Local Credits
|
ECTS
|
|
MUH 240
|
Fall/Spring
|
3
|
0
|
3
|
5
|
| Prerequisites |
None
|
|||||
| Course Language |
Turkish
|
|||||
| Course Type |
Elective
|
|||||
| Course Level |
Short Cycle
|
|||||
| Mode of Delivery | face to face | |||||
| Teaching Methods and Techniques of the Course | Lecture / Presentation | |||||
| National Occupation Classification | - | |||||
| Course Coordinator | - | |||||
| Course Lecturer(s) | ||||||
| Assistant(s) | - | |||||
| Course Objectives | The aim of the course is to provide students knowledge to understand the aim of international accounting standards, historical development of International Accounting Standards and and skills to implement the standards. |
| Learning Outcomes |
The students who succeeded in this course;
|
| Course Description | This course includes; The purpose of the international accounting standards, international accounting standards board, the development of international accounting standards , elements of international accounting standards, the accounting process according to international accounting standards. |
| Related Sustainable Development Goals |
|
|
|
Core Courses | |
| Major Area Courses | ||
| Supportive Courses |
X
|
|
| Media and Management Skills Courses | ||
| Transferable Skill Courses |
WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES
| Week | Subjects | Related Preparation |
| 1 | Introduction to international accounting standards, importance - Development of accounting standards and formation process | TMS/TFRS Uygulama ve Yorumları (Prof.Dr.Remzi ÖRTEN, Prof.Dr.Hasan KAVAL, Prof.Dr.Aydın KARAPINAR, Gazi Kitabevi, 2018, ISBN: 6053447009. Chapter 1. |
| 2 | Conceptual Framework - IAS / TAS-1 Financial Statements and Elements - IAS / TAS-8 Accounting Policies, Changes in Accounting Estimates and Errors | TMS/TFRS Uygulama ve Yorumları (Prof.Dr.Remzi ÖRTEN, Prof.Dr.Hasan KAVAL, Prof.Dr.Aydın KARAPINAR, Gazi Kitabevi, 2018, ISBN: 6053447009. Chapter 1. |
| 3 | IAS / TAS-10 Subsequent Events - TRFS-8 Operating Segments - IAS / TAS-24 Related Party Disclosures | TMS/TFRS Uygulama ve Yorumları (Prof.Dr.Remzi ÖRTEN, Prof.Dr.Hasan KAVAL, Prof.Dr.Aydın KARAPINAR, Gazi Kitabevi, 2018, ISBN: 6053447009. Chapter 2. |
| 4 | IAS / cash flows and elements by TMS-7 - IAS / TAS-34 Interim Financial Reporting - IFRS-1 First-time Adoption of Financial Reporting Standards Turkey | TMS/TFRS Uygulama ve Yorumları (Prof.Dr.Remzi ÖRTEN, Prof.Dr.Hasan KAVAL, Prof.Dr.Aydın KARAPINAR, Gazi Kitabevi, 2018, ISBN: 6053447009. Chapter 4. |
| 5 | MID TERM EXAM 1 | MID TERM EXAM 1 |
| 6 | IAS / TMS-33 Earnings Per Share - MDV and accounting practices according to IAS / TMS-16 | TMS/TFRS Uygulama ve Yorumları (Prof.Dr.Remzi ÖRTEN, Prof.Dr.Hasan KAVAL, Prof.Dr.Aydın KARAPINAR, Gazi Kitabevi, 2018, ISBN: 6053447009. Chapter 21. |
| 7 | IAS / TAS-17 Leases - IAS / TMS-38 Intangible Assets | TMS/TFRS Uygulama ve Yorumları (Prof.Dr.Remzi ÖRTEN, Prof.Dr.Hasan KAVAL, Prof.Dr.Aydın KARAPINAR, Gazi Kitabevi, 2018, ISBN: 6053447009. Chapter 11. |
| 8 | IAS / TMS-40 Investment Property - IAS / TAS-19 Employee Benefits | TMS/TFRS Uygulama ve Yorumları (Prof.Dr.Remzi ÖRTEN, Prof.Dr.Hasan KAVAL, Prof.Dr.Aydın KARAPINAR, Gazi Kitabevi, 2018, ISBN: 6053447009. Chapter 27. |
| 9 | IAS / TAS-37 Provisions, Contingent Liabilities and Assets - IAS / TMS-39 Financial Instruments Recognition and Measurement | TMS/TFRS Uygulama ve Yorumları (Prof.Dr.Remzi ÖRTEN, Prof.Dr.Hasan KAVAL, Prof.Dr.Aydın KARAPINAR, Gazi Kitabevi, 2018, ISBN: 6053447009. Chapter 25. |
| 10 | MID TERM EXAM 2 | MID TERM EXAM 2 |
| 11 | IAS / TAS-36 Impairment of Assets - Inventories and accounting practices in accordance with IAS / TAS-2 | TMS/TFRS Uygulama ve Yorumları (Prof.Dr.Remzi ÖRTEN, Prof.Dr.Hasan KAVAL, Prof.Dr.Aydın KARAPINAR, Gazi Kitabevi, 2018, ISBN: 6053447009. Chapter 23.. |
| 12 | Revenue and accounting applications according to IAS / TMS-18 | TMS/TFRS Uygulama ve Yorumları (Prof.Dr.Remzi ÖRTEN, Prof.Dr.Hasan KAVAL, Prof.Dr.Aydın KARAPINAR, Gazi Kitabevi, 2018, ISBN: 6053447009. Chapter 12. |
| 13 | Borrowing costs and accounting practices according to IAS / TAS-23 | TMS/TFRS Uygulama ve Yorumları (Prof.Dr.Remzi ÖRTEN, Prof.Dr.Hasan KAVAL, Prof.Dr.Aydın KARAPINAR, Gazi Kitabevi, 2018, ISBN: 6053447009. Chapter 16.. |
| 14 | IAS / TAS-12 Income Taxes - IAS / TMS-21 Effects of Exchange Rates | TMS/TFRS Uygulama ve Yorumları (Prof.Dr.Remzi ÖRTEN, Prof.Dr.Hasan KAVAL, Prof.Dr.Aydın KARAPINAR, Gazi Kitabevi, 2018, ISBN: 6053447009. Chapter 8. |
| 15 | IAS / TMS-32 Financial Instruments: Presentation - TFRS-5 Non-current Assets Held for Sale and Discontinued Operations | TMS/TFRS Uygulama ve Yorumları (Prof.Dr.Remzi ÖRTEN, Prof.Dr.Hasan KAVAL, Prof.Dr.Aydın KARAPINAR, Gazi Kitabevi, 2018, ISBN: 6053447009. Chapter 22. |
| 16 | FINAL | FINAL |
| Course Notes/Textbooks | 1.TMS/TFRS Uygulama ve Yorumları (Prof.Dr.Remzi ÖRTEN, Prof.Dr.Hasan KAVAL, Prof.Dr.Aydın KARAPINAR, Gazi Kitabevi, 2018, ISBN: 6053447009. 2.Kamu Gözetimi ve Muhasebe Standartları Kurumu’nun yayımladığı Uluslararası Finansal Raporlama Standartları ile Uyumlu Türkiye Finansal Raporlama Standartları (TFRS), |
| Suggested Readings/Materials | - |
EVALUATION SYSTEM
| Semester Activities | Number | Weigthing |
| Participation | ||
| Laboratory / Application | ||
| Field Work | ||
| Quizzes / Studio Critiques | ||
| Portfolio | ||
| Homework / Assignments | ||
| Presentation / Jury | ||
| Project | ||
| Seminar / Workshop | ||
| Oral Exams | ||
| Midterm |
2
|
50
|
| Final Exam |
1
|
50
|
| Total |
| Weighting of Semester Activities on the Final Grade |
2
|
50
|
| Weighting of End-of-Semester Activities on the Final Grade |
1
|
50
|
| Total |
ECTS / WORKLOAD TABLE
| Semester Activities | Number | Duration (Hours) | Workload |
|---|---|---|---|
| Theoretical Course Hours (Including exam week: 16 x total hours) |
16
|
3
|
48
|
| Laboratory / Application Hours (Including exam week: '.16.' x total hours) |
16
|
0
|
|
| Study Hours Out of Class |
16
|
2
|
32
|
| Field Work |
0
|
||
| Quizzes / Studio Critiques |
0
|
||
| Portfolio |
0
|
||
| Homework / Assignments |
0
|
||
| Presentation / Jury |
0
|
||
| Project |
0
|
||
| Seminar / Workshop |
0
|
||
| Oral Exam |
0
|
||
| Midterms |
2
|
15
|
30
|
| Final Exam |
1
|
25
|
25
|
| Total |
135
|
COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP
|
#
|
Program Competencies/Outcomes |
* Contribution Level
|
|||||
|
1
|
2
|
3
|
4
|
5
|
|||
| 1 |
To be able to explain the scope, importance and functions of the accounting process |
-
|
-
|
X
|
-
|
-
|
|
| 2 |
To be able to recognize regulatory and supervisory agencies together with relevant and competent stakeholders in the field of accounting |
-
|
-
|
-
|
X
|
-
|
|
| 3 |
To be able to register, correct and close the financial transactions in the related accounting records within the accounting cycle |
-
|
-
|
X
|
-
|
-
|
|
| 4 |
To be able to analyze the financial statements like balance sheet and income statement |
-
|
-
|
-
|
-
|
-
|
|
| 5 |
To be able to use computer related software programs and field related computer applications |
-
|
-
|
-
|
-
|
-
|
|
| 6 |
To be able to recognize, organize, store the documents used in commercial life and to be able gain skills in office layout, archiving and personnel management |
-
|
-
|
-
|
-
|
-
|
|
| 7 |
To have the general knowledge about laws and specific legislation about taxes, social security, capital markets and foreign exchange |
-
|
-
|
-
|
-
|
-
|
|
| 8 |
To be able to explain the economic situatons by analyzing the concepts of the economic, the general functioning of the system and the relationship between the elements of the system and the economic phenomena |
-
|
-
|
-
|
-
|
-
|
|
| 9 |
To be able to develop the analytical thinking skills required for the solution of professional problems and applies the rules of mathematics and logic |
-
|
-
|
-
|
-
|
-
|
|
| 10 |
To be able to use the english at the general level of European Language Portfolio A2 to communicate effectively with his / her colleagues and to follow up necessary professional sources in his/her field |
-
|
-
|
-
|
-
|
-
|
|
| 11 |
To be able to make decisions based on the principles of professional ethics, accountability and responsibility |
-
|
-
|
-
|
-
|
-
|
|
| 12 |
To have the ability to work effectively in individual and multi-disciplinary teams and to use them in their work environment |
-
|
-
|
-
|
-
|
-
|
|
| 13 |
To have a broad perspective on social and academic aspects by closely following the developments in various different subjects in or out of the scope of his/her profession |
-
|
-
|
-
|
-
|
-
|
|
*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest
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