GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION
BUSINESS COMBINATIONS AND CONSOLIDATION/2890008
Course Title: BUSINESS COMBINATIONS AND CONSOLIDATION
Credits 3 ECTS 7.5
Semester 2 Compulsory/Elective Elective
COURSE INFO
 -- LANGUAGE OF INSTRUCTION
  Turkish
 -- NAME OF LECTURER(S)
  Prof. 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
Possessing information about aim and types of business combinations.
Possessing information about accounting techniques 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  Participation and joint ventures in consolidated financial statements (equity method)
14. Week  Model applications
15. Week  Model applications
16. Week  Final
 -- RECOMMENDED OR REQUIRED READING
  1)Uluslararası Finansal Raporlama Standartları ile Uyumlu TFRS – TMSK Yayınları 2)Açıklamalı ve Örnek Uygulamalı TMS-TFRS – Prof. Dr. Yıldız Özerhan, Doç. Dr. Serap Yanık
 -- 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
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
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
1Having necessary knowledge within the scope of international business profession in the fields of management, marketing, accounting, finance, operations management, human resources managementX
2Being able to create value in the organizations worked in by having different positions in national and international businesses by having relation with professionX
3Having knowledge about other disciplines as international trade, economics, law, public administration and international relations by having relation with professionX
4Being able to behave according to principles of ethical behaviors in all items participated in by having relation with professionX
5Having basic business knowledge such as management, production, marketing, accounting, finance, human resources and having abilities about the usage of numerical methods in order to actualize the activities related with professionX
6Being aware of the economical, political and cultural 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 area and strategy developmentX
7Being capable of identifying problems in profession, 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 ability to develop national and international projects with subjects related with its profession and having skill and knowledge about running and completing a project by taking part in project teamsX
9Carrying out activities relevant to profession, having critical, creative and innovative thinking abilitiesX
10Pursuing and applying legislation information in the organzations worked in by having relation with professionX