| Course Name | International Financial Reporting and Analysis |
| Code | Semester | Theory (hour/week) | Application/Lab (hour/week) | Local Credits | ECTS |
|---|---|---|---|---|---|
| EISL 573 | Fall/Spring | 3 | 0 | 3 | 5 |
| Prerequisites | None | |||||
| Course Language | Turkish | |||||
| Course Type | Service Course | |||||
| Course Level | - | |||||
| Mode of Delivery | - | |||||
| Teaching Methods and Techniques of the Course | ||||||
| Course Coordinator | - | |||||
| Course Lecturer(s) | - | |||||
| Assistant(s) | - | |||||
| Course Objectives | The objective of this course is to improve the students’ knowledge of the varying accounting and financial reporting practice. Moreover the objective of this course is to focus on dynamic business environment, business decisions, strategies and performance. To be able to analyze basic financial statements by using different tools and techniques this course will focus on analyzing financing, investing and operating activities. |
| Learning Outcomes | The students who succeeded in this course;
|
| Course Description | This course examines Financial statement analysis, stressing the business and industrial analysis. The Framework of the international financial reporting standards and the notable standards will be discussed. |
| Related Sustainable Development Goals | |
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| Core Courses | |
| Major Area Courses | ||
| Supportive Courses | ||
| Media and Managment Skills Courses | ||
| Transferable Skill Courses |
| Week | Subjects | Required Materials |
| 1 | Overview of Financial Statement Analysis | Chapter 1: Overview of Financial Statement Analysis, sf.2 42 |
| 2 | Financial Reporting and Analysis | Chapter 2: Financial Reporting and Analysis, sf. 60 97 |
| 3 | Analyzing Financing Activities | Chapter 3: Analyzing Financing Activities, sf.114 166 |
| 4 | Analyzing Financing Activities | Chapter 4: Analyzing Investing Activities, sf. 194 224 |
| 5 | Analyzing Financing Activities | Chapter 6: Analyzing Operating Activities, sf. 296 347 |
| 6 | Overview of Turkish Accounting Environment | |
| 7 | Introduction to IFRS Conceptual Framework | Conceptual Framework, http://www.iasb.org/IFRSs/IFRS.htm |
| 8 | IAS 1 Presentation of Financial Statements | IAS 1, http://www.iasb.org/IFRSs/IFRS.htm TMS 1, http://www.tmsk.org.tr/index.php?option=comcontent&task=view&id=41&Itemid=38 |
| 9 | IAS 7: Statement of Cash Flows | IAS 7, http://www.iasb.org/IFRSs/IFRS.htm TMS 7, http://www.tmsk.org.tr/index.php?option=comcontent&task=view&id=41&Itemid=38 |
| 10 | IAS 2: Inventories | IAS 2, http://www.iasb.org/IFRSs/IFRS.htm TMS 2, http://www.tmsk.org.tr/index.php?option=comcontent&task=view&id=41&Itemid=38 |
| 11 | IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors IAS 10: Events After the Balance Sheet Date | IAS 8, http://www.iasb.org/IFRSs/IFRS.htm TMS 8, http://www.tmsk.org.tr/index.php?option=comcontent&task=view&id=41&Itemid=38 |
| 12 | IAS 16: Property, Plant and Equipment | IAS 16, http://www.iasb.org/IFRSs/IFRS.htm TMS 16, http://www.tmsk.org.tr/index.php?option=comcontent&task=view&id=41&Itemid=38 |
| 13 | IAS 36 Impairment of Assets & IAS 23 Borrowing Costs | IAS 36, http://www.iasb.org/IFRSs/IFRS.htm TMS 36, http://www.tmsk.org.tr/index.php?option=comcontent&task=view&id=41&Itemid=38 |
| 14 | IAS 18: Revenue | IAS 18, http://www.iasb.org/IFRSs/IFRS.htm TMS 18, http://www.tmsk.org.tr/index.php?option=comcontent&task=view&id=41&Itemid=38 |
| 15 | IAS 37: Contingent Liabilities & Assets | IAS 37, http://www.iasb.org/IFRSs/IFRS.htm TMS 37, http://www.tmsk.org.tr/index.php?option=comcontent&task=view&id=41&Itemid=38 |
| 16 | Review of the Semester |
| Course Notes/Textbooks | |
| Suggested Readings/Materials |
| Semester Activities | Number | Weigthing |
| Participation | 1 | 5 |
| Laboratory / Application | ||
| Field Work | ||
| Quizzes / Studio Critiques | ||
| Portfolio | ||
| Homework / Assignments | ||
| Presentation / Jury | ||
| Project | 1 | 5 |
| Seminar / Workshop | ||
| Oral Exam | ||
| Midterm | 1 | 10 |
| Final Exam | 1 | 80 |
| Total |
| Weighting of Semester Activities on the Final Grade | 3 | 20 |
| Weighting of End-of-Semester Activities on the Final Grade | 1 | 80 |
| Total |
| 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 | 3 | 45 |
| Field Work | |||
| Quizzes / Studio Critiques | |||
| Portfolio | |||
| Homework / Assignments | |||
| Presentation / Jury | |||
| Project | 1 | 40 | |
| Seminar / Workshop | |||
| Oral Exam | |||
| Midterms | 1 | 35 | |
| Final Exams | 1 | 57 | |
| Total | 225 |
| # | Program Competencies/Outcomes | * Contribution Level | ||||
1 | 2 | 3 | 4 | 5 | ||
*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest
