GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION
INTERNATIONAL FINANCIAL REPORTING/1270028
Course Title: INTERNATIONAL FINANCIAL REPORTING
Credits 3 ECTS 7.5
Semester 1 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
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