TR
11111

COURSE INTRODUCTION AND APPLICATION INFORMATION

dba.ieu.edu.tr

Course Name
Code
Semester
Theory
(hour/week)
Application/Lab
(hour/week)
Local Credits
ECTS
Spring
Prerequisites
None
Course Language
Course Type
Required
Course Level
-
Mode of Delivery -
Teaching Methods and Techniques of the Course
Course Coordinator
Course Lecturer(s)
Assistant(s)
Course Objectives
Learning Outcomes The students who succeeded in this course;
  • The students will be able to recognize the different perspectives between preparer and user of financial reports in an advanced way at expert level
  • The students will be able to interpret the IFRS’s conceptual framework detailly
  • The students will be able to manage the theory and application of international financial accounting standards in a more professional way
  • 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 in an advanced detailed way
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 An overview to Standards and Framework
2 IAS 28 Investments in Associates Wiley IFRS 2010 Chapter 12 Interests in Financial Instruments, Associates, Joint Ventures, and Investment Property
3 IAS 31 Interests in Joint Ventures Wiley IFRS 2010 Chapter 12 Interests in Financial Instruments, Associates, Joint Ventures, and Investment Property.
4 IAS 27 Consolidated and Separate Financial Statements Wiley IFRS 2010 13 Business Combinations and Consolidated Financial Statements
5 IAS 27 Consolidated and Separate Financial Statements Wiley IFRS 2010 Chapter 13 Business Combinations and Consolidated Financial Statements
6 IFRS 3 Business Combinations Wiley IFRS 2010 Chapter 13 Business Combinations and Consolidated Financial Statements
7 IFRS 3 Business Combinations Wiley IFRS 2010 Chapter 13 Business Combinations and Consolidated Financial Statements
8 IAS 21 The Effects of Changes in Foreign Exchange Rates Wiley IFRS 2010 Chapter 24 Foreign Currency
9 IAS 29 Financial Reporting in Hyperinflationary Economies Wiley IFRS 2010 Chapter 27 Inflation and Hyperinflation
10 IAS 32 Financial Instruments: Presentation Wiley IFRS 2010 Chapter 7 Financial Instruments. Chapter 15 Financial Instruments—Noncurrent Liabilities
11 IAS 39 Financial Instruments: Recognition, Measurement and Disclosures Wiley IFRS 2010 Chapter 7 Financial Instruments. Chapter 15 Financial Instruments—Noncurrent Liabilities
12 IAS 33 Earnings Per Share Wiley IFRS 2010 Chapter 20 Earnings Per Share
13 IAS 34 Interim Financial Reporting Wiley IFRS 2010 Chapter 21 Interim Financial Reporting
14 IFRS 1 FirstTime Adoption of International Financial Reporting Standards Wiley IFRS 2010 29 FirstTime Adoption of International Financial Reporting Standards
15 Review of the Semester  
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 • www.iasplus.com • Selected Readings (case studies, articles etc.)

 

EVALUATION SYSTEM

Semester Activities Number Weigthing
Participation
Laboratory / Application
Field Work
Quizzes / Studio Critiques
Portfolio
Homework / Assignments
30
Presentation / Jury
Project
Seminar / Workshop
Oral Exam
Midterm
1
35
Final Exam
1
35
Total

Weighting of Semester Activities on the Final Grade
65
Weighting of End-of-Semester Activities on the Final Grade
35
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
15
2
Field Work
Quizzes / Studio Critiques
Portfolio
Homework / Assignments
10
Presentation / Jury
Project
Seminar / Workshop
Oral Exam
Midterms
1
20
Final Exams
1
12
    Total
110

 

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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