GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION

COMPARATIVE ACCOUNTING STANDARDS AND APPLICATION/4160050

Course Title:	COMPARATIVE ACCOUNTING STANDARDS AND APPLICATION
Credits	3	ECTS	7.5
Semester	1	Compulsory/Elective	Elective

COURSE INFO

-- LANGUAGE OF INSTRUCTION

Turkish

-- NAME OF LECTURER(S)

Prof. Aydın KARAPINAR

-- WEB SITE(S) OF LECTURER(S)

http://websitem.gazi.edu.tr/site/aydink

-- EMAIL(S) OF LECTURER(S)

http://websitem.gazi.edu.tr/site/aydink

-- LEARNING OUTCOMES OF THE COURSE UNIT

As the Turkish Accounting System and the international accounting system to explain the conceptual frameworks
Explain Comparative Financial Reporting Standards
Comparative examination of financial statements prepared in accordance with financial reporting standards
Explain how to interpret the ever-changing international financial reporting standards

-- 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	Introduction: Overview of the Turkish Accounting System
2. Week	Conceptual Framework
3. Week	IAS 1: Presentation of Financial Statements
4. Week	IAS 1: Presentation of Financial Statements
5. Week	IAS 7: Cash Flow Statements
6. Week	IAS 2: Inventories
7. Week	IAS 8: Accounting Policies, Changes in Accounting Estimates and HatalarTMS 10: Events after the Balance Sheet Date
8. Week	Midterm Exam
9. Week	FRS 16: Tangible Fixed Assets
10. Week	FRS 16: Tangible Fixed Assets
11. Week	IAS 36: Impairment of Assets IAS 23: Borrowing costs
12. Week	IAS 18: Revenue
13. Week	IAS 18: Revenue
14. Week	IAS 37: Provisions, Contingent Liabilities and Contingent Assets
15. Week	IAS 17: Leases
16. Week	Final Exam

-- RECOMMENDED OR REQUIRED READING

Türkiye Muhasebe Finansal Raporlama Standartları (TMS-TFRS) Uygulama ve Yorumları, Hasan Kaval, Remzi Örten, Aydın Karapınar, Gazi Kitabevi

-- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS

Lecture, Question & Answer, Demonstration

-- WORK PLACEMENT(S)

Not Applicable

-- ASSESSMENT METHODS AND CRITERIA

	Quantity	Percentage
Mid-terms	1	30
Assignment	1	20
Exercises	0	0
Projects	0	0
Practice	0	0
Quiz	0	0
Contribution of In-term Studies to Overall Grade		50
Contribution of Final Examination to Overall Grade		50

-- WORKLOAD

Efficiency	Total Week Count	Weekly Duration (in hour)	Total Workload in Semester
Theoretical Study Hours of Course Per Week	5	10	50
Practising Hours of Course Per Week			0
Reading			0
Searching in Internet and Library			0
Designing and Applying Materials			0
Preparing Reports			0
Preparing Presentation			0
Presentation			0
Mid-Term and Studying for Mid-Term	6	10	60
Final and Studying for Final	7	10	70
Other			0
TOTAL WORKLOAD:			180
TOTAL WORKLOAD / 25:			7.2
ECTS:			7.5

-- COURSE'S CONTRIBUTION TO PROGRAM

NO	PROGRAM LEARNING OUTCOMES	1	2	3	4	5
1					X
2						X
3						X
4						X
5						X
6						X
7						X
8						X
9						X
10						X
11						X
12						X
13						X
14						X

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GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR