GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION
BUSINESS COMBINATIONS AND CONSOLIDATION/2270022
Course Title: BUSINESS COMBINATIONS AND CONSOLIDATION
Credits 3 ECTS 7.5
Semester 2 Compulsory/Elective Elective
COURSE INFO
 -- LANGUAGE OF INSTRUCTION
   Türkçe
 -- NAME OF LECTURER(S)
  Prof. Yıldız Özerhan
 -- WEB SITE(S) OF LECTURER(S)
  www.gazi.edu.tr/akbulut,www.gazi.edu.tr
 -- EMAIL(S) OF LECTURER(S)
  akbulut@gazi.edu.tr,yildizozerhan@gmail.com
 -- LEARNING OUTCOMES OF THE COURSE UNIT
Possessing information about aim and types of business combinations.
Possessing information about accounting of business combinations.
Possessing information about the preparation of consolidated financial statements.






 -- 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  Legal regulations in Turkey related with business combinations (Regulations in TTK)
2. Week   Legal regulations in Turkey related with business combinations (Regulations in tax laws)
3. Week  Business combinations’ aims, types, content and description
4. Week   Business combinations (IFRS 3)
5. Week   Business combinations (IFRS 3)
6. Week  Purchase method and goodwill
7. Week  Impairment in goodwill
8. Week  Consolidated financial statements (IFRS 10)
9. Week   Mid-term
10. Week  Consolidation with proprietary interest
11. Week  Consolidation with partial interest – minority interest
12. Week  Separate financial statements (IAS 27)
13. Week  Associates and joint ventures in consolidated financial statements (equity method)
14. Week  Examples
15. Week  Examples
16. Week  Final
 -- RECOMMENDED OR REQUIRED READING
  Yıldız Özerhan-Serap Yanık, IFRS/IAS ile Uyumlu TMS/TFRS, TÜRMOB Yayınları, 2015
 -- 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
0
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
5
10
 Mid-Term and Studying for Mid-Term
8
4
32
 Final and Studying for Final
4
4
16
 Other
0
 TOTAL WORKLOAD: 
185
 TOTAL WORKLOAD / 25: 
7.4
 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