11111

COURSE INTRODUCTION AND APPLICATION INFORMATION


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Course Name
Code
Semester
Theory
(hour/week)
Application/Lab
(hour/week)
Local Credits
ECTS
Fall
Prerequisites
None
Course Language
Course Type
Required
Course Level
-
Mode of Delivery -
Teaching Methods and Techniques of the Course Problem Solving
Course Coordinator
Course Lecturer(s)
Assistant(s)
Course Objectives
Learning Outcomes The students who succeeded in this course;
  • The students will be able to interpret the IFRS’s conceptual framework
  • The students will be able to manage the theory and application of international financial accounting standards
  • The students will be able to deeply understand the items of financial statements
  • The students will be able to apply current IFRS principles to situations involving recording of transactions and the preparation of financial statments
  • The students will be able to recognize the different perspectives between preparer and user of financial reports
Course Description

 



Course Category

Core Courses
Major Area Courses
X
Supportive Courses
Media and Managment Skills Courses
Transferable Skill Courses

 

WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

Week Subjects Required Materials
1 Introduction to International Financial Reporting Standards
2 Conceptual Framework http://www.iasplus.com/en/standards/other/framework
3 IAS 1 Presentation of Financial Statements http://www.iasplus.com/en/standards/ias/ias1
4 HOLIDAY
5 IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors IAS 10: Events After the Balance Sheet Date IAS 7: Statement of Cash Flows http://www.iasplus.com/en/standards/ias/ias7 http://www.iasplus.com/en/standards/ias/ias8 http://www.iasplus.com/en/standards/ias/ias10
6 IAS 18: Revenue IAS 37: Contingent Liabilities & Assets http://www.iasplus.com/en/standards/ias/ias18 http://www.iasplus.com/en/standards/ias/ias37
7 MIDTERM EXAM 1
8 IAS 2: Inventories IAS 17 Leases http://www.iasplus.com/en/standards/ias/ias2 http://www.iasplus.com/en/standards/ias/ias17
9 IAS 16: Property, Plant and Equipment IAS 23 Borrowing Costs http://www.iasplus.com/en/standards/ias/ias16 http://www.iasplus.com/en/standards/ias/ias23
10 IAS 40 Investment Property IAS 36 Impairment of Assets IAS 38 Intangible Assets http://www.iasplus.com/en/standards/ias/ias40 http://www.iasplus.com/en/standards/ias/ias36 http://www.iasplus.com/en/standards/ias/ias38
11 MIDTERM 2
12 PRESENTATIONS
13 PRESENTATIONS
14 PRESENTATIONS
15 PRESENTATIONS
16 Review of the Semester  
Course Notes/Textbooks Wiley IFRS 2010: Interpretation and Application of International Financial Reporting Standards, Epstein/Jermakowicz, 2010, Wiley.
Suggested Readings/Materials Selected Readings (case studies, articles etc.) http://www.ifrs.org/Use-around-the-world/Education/Recent-publications/Documents/ifrsresources%20%28March%202013%29.pdf

 

EVALUATION SYSTEM

Semester Activities Number Weigthing
Participation
Laboratory / Application
Field Work
Quizzes / Studio Critiques
Portfolio
Homework / Assignments
-
-
Presentation / Jury
Project
1
20
Seminar / Workshop
Oral Exam
Midterm
2
80
Final Exam
-
-
Total

Weighting of Semester Activities on the Final Grade
80
Weighting of End-of-Semester Activities on the Final Grade
20
Total

ECTS / WORKLOAD TABLE

Semester Activities Number Duration (Hours) Workload
Course Hours
(Including exam week: 16 x total hours)
16
3
48
Laboratory / Application Hours
(Including exam week: 16 x total hours)
16
Study Hours Out of Class
14
6
Field Work
Quizzes / Studio Critiques
Portfolio
Homework / Assignments
-
2
Presentation / Jury
Project
1
9
Seminar / Workshop
Oral Exam
Midterms
2
5
Final Exams
-
-
    Total
151

 

COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

#
Program Competencies/Outcomes
* Contribution Level
1
2
3
4
5
1 To solve problems, to have analytical and holistic viewpoint and to develop strategic thinking as a principle in the field of business administration X
2 To evaluate It is aimed to graduate students whom are able to critique what they have already learn in the field of management, adopting life long learning and continuously developing themselves X
3 It is aimed to graduate students whom are able to transfer their academic knowledge to organizational level and capable of expressing themselves regarding organizational problems both oral and written X
4 The students are required to understand the concepts and ideas of business in both national and multinational settings and practice cross disciplinary and comparative analysis X
5 It is required to know and practice the quality and productivity principles of business life X
6 Act and think with an innovative motive and able to apply the academic knowledge gain during new and unconventional occasions X
7 Acquiring leadership qualifications and applying them successfully X
8 Working efficiently and effectively, learning how to be a team member, taking responsibilities, being open minded, constructive, vulnerable to criticism and having self confidence X
9 It is required to know the regional economic aspects and transfer the academic knowledge to real life with both national and international thinking X
10 To know and apply the realities of business ethics and act according to social, scientific and ethical values under any circumstances such as data collection, evaluation, announcing and practicing X
11 Able to use a foreign language as fluent as possible for both chasing the scientific publication and developing proper communication with colleagues from other countries, (“European Language Portfolio Global Scale”, Level B1) X
12 Intermediate in both written and spoken of a second foreign language X
13 Able to use computer programs and technology to an adequate level required by business practices. X

*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest

 

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