| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | ISL3332018202 | BIG AND MEDIUM SIZE BUSINESS IFRS APPLICATIONS | Elective | 3 | 5 | 4 |
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| Level of Course Unit |
| First Cycle |
| Objectives of the Course |
| The integration of money and capital markets all over the world has become necessary after globalization. This necessity has made the integration of enterprises, accounting as well. As a result, it is aimed to establish a common accounting language between the countries with International Financial Reporting Standards (IFRS). Public Oversight Accounting and Auditing Standards Authority issued the Turkish Accounting Standards / Turkey Financial Reporting Standards (TAS / TFRS) as a set by translating IFRS to Turkish. The Capital Markets Board adopted TAS / TFRS and so Standards became mandatory for public companies in the Stock Exchanges and the companies in the finance sector in Turkey. 1 January, 2005, TAS / IFRS are increasingly being used in Turkey. The students of the Business Administration Department should take the TAS / TFRS course in order to be able to master the practising of accounting applications in companies which are the most important working area of graduated students. TMS / TFRS course aims to provide the students with the knowledge and skills required by the market conditions both in Turkey and the World. |
| Name of Lecturer(s) |
| Doç. Dr. Hakan Yazarkan |
| Learning Outcomes |
| 1 | Recognize the areas of TMS/TFRS | | 2 | Knowing TMS/TFRS Full Set | | 3 | To be informed about the most important Standards within the TMS/TFRS Full set | | 4 | To be able to practice TMS/TFRS | | 5 | |
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| Mode of Delivery |
| Formal Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| There are 41 IAS and 15 IFRS translated into Turkish by the Public Oversight Accounting and Auditing Standards Authority and adapted in Turkey. The most important of these Standards were selected as the course content. |
| Weekly Detailed Course Contents |
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| 1 | | | | | 2 | TAS 2 INVENTORIES | | | | 3 | | | | | 4 | | | | | 5 | TAS 16 PROPERTY, PLANT AND EQUIPMENT | | | | 6 | | | | | 7 | TAS 18 REVENUE | | | | 8 | MIDTERM EXAM | | | | 9 | | | | | 10 | | | | | 11 | | | | | 12 | | | | | 13 | | | | | 14 | | | | | 15 | | | | | 16 | | | |
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| Recommended or Required Reading |
| Örten, R., Kaval, H. ve Karapınar, A. (2018). Türkiye Muhasebe-Finansal Raporlama Standartları Uygulama ve Yorumları. 11. Baskı, Ankara: Gazi Kitabevi. |
| 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) | | None |
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| Workload Calculation |
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| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 1 | 1 |
| Makeup Examination | 1 | 1 | 1 |
| Attending Lectures | 1 | 14 | 14 |
| Problem Solving | 1 | 20 | 20 |
| Case Study | 1 | 30 | 30 |
| Individual Study for Homework Problems | 1 | 30 | 30 |
| Individual Study for Mid term Examination | 1 | 8 | 8 |
| Individual Study for Final Examination | 1 | 10 | 10 |
| Reading | 1 | 10 | 10 |
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| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 4 | 1 | | | 5 | 2 | 4 | 5 | 3 | 4 | | 3 | | 3 | 1 | 3 | 2 | | 5 | 4 | 2 | 5 | 5 | | LO2 | 2 | 2 | | | 4 | 3 | 4 | 5 | 3 | 4 | | 3 | | 3 | 1 | 2 | 1 | | 3 | 3 | 2 | 3 | 3 | | LO3 | 2 | 1 | | | 2 | 2 | 3 | 3 | 3 | 3 | | 2 | | 2 | 1 | 2 | 1 | | 3 | 2 | 2 | 2 | 3 | | LO4 | 5 | 4 | | | 4 | 4 | 4 | 4 | 5 | 4 | | 4 | | 5 | 4 | 4 | 4 | | 5 | 5 | 3 | 5 | 5 | | LO5 | | | | | | | | | | | | | | | | | | | | | | | |
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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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