GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION
INTERNATIONAL FINANCIAL REPORTING STANDARDS/ISLE425
Course Title: INTERNATIONAL FINANCIAL REPORTING STANDARDS
Credits 3 ECTS 5
Semester 7 Compulsory/Elective Elective
COURSE INFO
 -- LANGUAGE OF INSTRUCTION
  Turkish
 -- NAME OF LECTURER(S)
  Prof. Dr. Yıldız Özerhan
 -- WEB SITE(S) OF LECTURER(S)
  www.gazi.edu.tr/akbulut
 -- EMAIL(S) OF LECTURER(S)
  Akbulut@gazi.edu.tr,yildizozerhan@gmail.com
 -- LEARNING OUTCOMES OF THE COURSE UNIT
Students understand the aim of international financial reporting standards and who the users of these standards are.
Students have an idea about the concepts of asset, liability, equity, income and expenditure that appear in international financial reporting standard
Students have information about the concept and the formal structure of financial statements prepared in appropriate with IFRS.
Students understand which principals are used in both first record and valuation of asset issues in balance sheet; financial assets, inventories, tang
Students understand which principals are used in both first record and valuation of liability issues in balance sheet; financial liabilities, accounts
Students understand consolidation and equity method.
Students learn when the revenue appear and when it will be taken into records.
 -- MODE OF DELIVERY
   The mode of delivery of this course is Face to face
 -- PREREQUISITES AND CO-REQUISITES
  There is no prerequisite or co-requisite for this course.
 -- RECOMMENDED OPTIONAL PROGRAMME COMPONENTS
  There is no recommended optional programme component for this course.
 --COURSE CONTENT
1. Week  Conceptual Framework
2. Week  IAS 1 Presentation of Financial Statements
3. Week  IAS 18 Revenue
4. Week  IAS 2 Inventories
5. Week  IAS 32 Financial Instruments: Presentation, IAS 39 Financial Instruments: Recognition and Measurement
6. Week  IFRS 9 Financial Instruments, IFRS 7 Disclosures
7. Week  IAS 16 Property, Plant and Equipment
8. Week  IAS 38 Intangible Assets
9. Week  Midterm Exam
10. Week  IAS 40 Investment Property
11. Week  IFRS 3 Business Combinations and Goodwill
12. Week  IFRS 10 Consolidated Financial Statements
13. Week  IAS 28 Investments in Associates and Joint Ventures
14. Week  IAS 27 Separate Financial Statements
15. Week  IAS 12 Income Taxes
16. Week  Final Exam
 -- RECOMMENDED OR REQUIRED READING
  Yıldız Özerhan ve Serap Yanık, UMS ve UFRS’ye Uygun TMS ve TFRS, TÜRMOB Yayınları, Ankara, 2012.
 -- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS
  Lecture, Question & Answer, Demonstration, Drill - Practise
 -- WORK PLACEMENT(S)
  Not Applicable
 -- ASSESSMENT METHODS AND CRITERIA
 
Quantity
Percentage
 Mid-terms
1
40
 Assignment
0
0
 Exercises
0
0
 Projects
0
0
 Practice
0
0
 Quiz
0
0
 Contribution of In-term Studies to Overall Grade  
40
 Contribution of Final Examination to Overall Grade  
60
 -- WORKLOAD
 Efficiency  Total Week Count  Weekly Duration (in hour)  Total Workload in Semester
 Theoretical Study Hours of Course Per Week
14
3
42
 Practising Hours of Course Per Week
0
 Reading
12
3
36
 Searching in Internet and Library
9
2
18
 Designing and Applying Materials
0
 Preparing Reports
0
 Preparing Presentation
0
 Presentation
0
 Mid-Term and Studying for Mid-Term
8
2
16
 Final and Studying for Final
4
3
12
 Other
0
 TOTAL WORKLOAD: 
124
 TOTAL WORKLOAD / 25: 
4.96
 ECTS: 
5
 -- COURSE'S CONTRIBUTION TO PROGRAM
NO
 PROGRAM LEARNING OUTCOMES
1
2
3
4
5
1Having theoretical knowledge in international trade management, international business administration, international logistic international law areas and having ability and professional expertise in terms of implementationX
2Having professional competence in order to be assigned in various private and public sector institutions like national and international trade organizations and unions, economics consultancy offices, under secretariat of foreign trade and foreign trade officesX
3Having knowledge about other disciplines like business administration, economics, law, public administration and international relations that are related to international tradeX
4Being able to behave according to principles of ethical behaviors in all international trade areasX
5Having abilities about issues like information technologies, basic computer programs and foreign language that are needed to perform international trade activitiesX
6Being aware of the economical, political and cultural integrations and systems in his/her country and all over the world, to be able to position the country and organization while performing activates related to his/her areaX
7Beeing capable of identifying problems in his/her field, access to relevant resources, having knowledge about the legislation and abilities to produce scientific knowledge and analyzing-synthesizing abilities to carry out a researchX
8Having knowledge and qualifications to carry out and complete a national and an international projectX
9Carrying out activities relevant to his/her field, having critical, creative and innovative thinking abilitiesX
10Having theoretical and practical knowledge and abilities needed to undertake international trade activities related to export-import, exchange, regional collaborations and organizations, free zone practicesX
11Having knowledge and abilities about transporting, storing, supply chain management, risk analysis and insurance and to carry out national and international logistic activitiesX
12Having basic business administration information about production, management, marketing, accounting, finance and human resources in order to undertake international trade and having abilities about quantitative methods that help to have this knowledgeX
13Pursuing and applying legislation information about national and international trade law, public law and private law in order to manage international trade operationsX