| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | İSL515 | BOBI FRS APPLICATIONS | Compulsory | 1 | 1 | 5 |
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| Level of Course Unit |
| Second Cycle |
| Objectives of the Course |
| The aim of this course is to learn the modules of Financial Reporting Standards for Large and Medium-Sized Enterprises, which have been implemented in Turkey since 2018. |
| Name of Lecturer(s) |
| Doç. Dr. Hakan YAZARKAN |
| Learning Outcomes |
| 1 | Development of Accounting Standards | | 2 | LME FRS overview | | 3 | Conceptual framework | | 4 | LME FRS modules |
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| Mode of Delivery |
| Formal Education |
| Prerequisites and co-requisities |
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| Recommended Optional Programme Components |
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| Course Contents |
| LME FRS modules |
| Weekly Detailed Course Contents |
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| 1 | conceptual framework | | | | 2 | Cash flow statement
Accounting Policies, Estimates and Inaccuracies | | | | 3 | Events after the reporting period
Revenues | | | | 4 | Stocks
Agricultural Activities | | | | 5 | mineral resources
Financial instruments and equity | | | | 6 | Investments in affiliates
Investments in joint ventures | | | | 7 | tangible assets
Investment properties | | | | 8 | Leases
Government incentives | | | | 9 | Borrowing costs
Impairment of assets | | | | 10 | Provisions
Foreign currency conversion transactions | | | | 11 | business combinations
Consolidated financial statements | | | | 12 | Taxes on income
Interim financial statements | | | | 13 | Financial reporting in inflationary economies | | | | 14 | First application | | |
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| Recommended or Required Reading |
| Başak Ataman ve Gürbüz Gökçen (2017), BOBİ FRS Uygulamaları, Beta Yayıncılık, İstanbul. |
| Planned Learning Activities and Teaching Methods |
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| Assessment Methods and Criteria | |
| SUM | 0 | |
| SUM | 0 | | Yarıyıl (Yıl) İçi Etkinlikleri | 40 | | Yarıyıl (Yıl) Sonu Etkinlikleri | 60 | | SUM | 100 |
| | Language of Instruction | | Turkish | | Work Placement(s) | |
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| Workload Calculation |
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| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 1 | 1 |
| Attending Lectures | 14 | 3 | 42 |
| Problem Solving | 5 | 3 | 15 |
| Brain Storming | 1 | 10 | 10 |
| Self Study | 3 | 10 | 30 |
| Individual Study for Mid term Examination | 2 | 10 | 20 |
| Individual Study for Final Examination | 2 | 10 | 20 |
| 4 | 3 | 12 |
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| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 5 | 5 | 5 | 5 | 5 | 5 | | LO2 | 5 | 5 | 5 | 5 | 5 | 5 | | LO3 | 5 | 5 | 5 | 5 | 5 | 5 | | LO4 | 5 | 5 | 5 | 5 | 5 | 5 |
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| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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Ordu University Rectorate Building ,Cumhuriyet Campus , Center / ORDU / TURKEY • Tel: +90 452 226 52 00
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