GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION
INTERNATIONAL FINANCIAL REPORTING/7270014
Course Title: INTERNATIONAL FINANCIAL REPORTING
Credits 3 ECTS 7.5
Semester 2 Compulsory/Elective Elective
COURSE INFO
 -- LANGUAGE OF INSTRUCTION
  Turkish
 -- NAME OF LECTURER(S)
  Prof. Dr. Beyhan Marşap
 -- WEB SITE(S) OF LECTURER(S)
  
 -- EMAIL(S) OF LECTURER(S)
  
 -- LEARNING OUTCOMES OF THE COURSE UNIT
Possessing information about the necessity of International Financial Reporting
Understanding the importance of International Financial Reporting
Possessing information about the practices of International Financial Reporting
 -- MODE OF DELIVERY
  Face to face
 -- PREREQUISITES AND CO-REQUISITES
  -
 -- RECOMMENDED OPTIONAL PROGRAMME COMPONENTS
  -
 --COURSE CONTENT
1. Week  Conceptual Framework
2. Week   Presentation of financial statements (IAS 1)
3. Week  Accounting policies, changes in accounting estimates and errors (IAS 8)
4. Week  Revenue (IAS 18)
5. Week  Inventories (IAS 2)
6. Week  Property, plant and equipment (IAS 16), Intangible assets (IAS 38)
7. Week  Property, plant and equipment (IAS 16), Intangible assets (IAS 38)
8. Week   Investments Property (IAS 40)
9. Week  Mid-term
10. Week  Borrowing Costs
11. Week   Financial instruments (IAS 32, IAS 39)
12. Week  Financial instruments (IFRS 9, IFRS 7)
13. Week  Provisions, contingent liabilities and contingent assets (IAS 37)
14. Week  Leases (IAS 17)
15. Week   Income Taxes (IAS 12
16. Week  Final
 -- RECOMMENDED OR REQUIRED READING
  Yıldız Özerhan ve Serap Yanık, UFRS/UMS Uyumlu TMS/TFRS, TÜRMOB Yayınları, 2015, Ankara
 -- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS
  Lecture, Drill-Practise
 -- WORK PLACEMENT(S)
  Not Applicable
 -- ASSESSMENT METHODS AND CRITERIA
 
Quantity
Percentage
 Mid-terms
1
20
 Assignment
1
20
 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
13
3
39
 Searching in Internet and Library
12
3
36
 Designing and Applying Materials
0
 Preparing Reports
0
 Preparing Presentation
2
5
10
 Presentation
2
4
8
 Mid-Term and Studying for Mid-Term
8
4
32
 Final and Studying for Final
4
4
16
 Other
0
 TOTAL WORKLOAD: 
183
 TOTAL WORKLOAD / 25: 
7.32
 ECTS: 
7.5
 -- COURSE'S CONTRIBUTION TO PROGRAM
NO
 PROGRAM LEARNING OUTCOMES
1
2
3
4
5
1To have the required knowledge to be an expert in international trade, business management, international logistics, international business and lawX
2To be able to take part in and create value for businesses and organizations operating in the field of international trade that is related to his/her expertiseX
3To have the required basic knowledge about international trade and other related disciplinesX
4To be able to act according to ethical principles while performing international trade activities in organizations being involved.X
5To be able to identify problems related to the area of expertise, to gain access to relevant resources, to be able to make analysis and synthesis in order to produce scientific knowledge and to conduct a researchX
6To be able to have creative, critical and innovative thinking skills with regard to the areas of expertiseX
7To be able to develop strategies that will provide comptitive advantage to the organization and country while performing activities related to area of expertise as being aware of the the continuing economic, political and cultural variables in the country and in the world.X
8To have the knowledge, skills and equipment required to develop national and international projects and take part in project teams regarding the areas of expertiseX
9Being cabaple of estimating, identifying and analyzing the problems in the international trade areaX
10Being cabaple of producing the politics of international trade growing and solving the problemsX