Different accounting implementations among countries cause problems both for internationally - operating companies & investors and for accounts. Therefore; internationally – based – standardization is a requirement. In this context, the objective of the course for students is to be able to understand international accounting and financial reporting standards.
The conceptual framework of financial tables’ preparation and presentation
Theoretical explanation, problem solving, class discussion, homework
2. Week
Inventories
Theoretical explanation, problem solving, class discussion, homework
3. Week
Cash Flow Table
Theoretical explanation, problem solving, class discussion, homework
4. Week
Accounting Policies, Changes and Errors in Accounting Estimates
Theoretical explanation, problem solving, class discussion, homework
5. Week
Cases Following Post Reporting (Balance Sheet) Period
Theoretical explanation, problem solving, class discussion, homework
6. Week
Tangible Assets
Theoretical explanation, problem solving, class discussion, homework
7. Week
Revenue
Theoretical explanation, problem solving, class discussion, homework
8. Week
The impacts of F/X Change
Theoretical explanation, problem solving, class discussion, homework
9. Week
Borrowing costs
Theoretical explanation, problem solving, class discussion, homework
10. Week
Impairment of assets
Theoretical explanation, problem solving, class discussion, homework
11. Week
Reserves, Provisory debts and Provisory assets
Theoretical explanation, problem solving, class discussion, homework
12. Week
Non Tangible Assets
Theoretical explanation, problem solving, class discussion, homework
13. Week
gible Assets
The First Implementation of Turkish Financial Reporting Standards
Theoretical explanation, problem solving, class discussion, homework
14. Week
Mergers
Theoretical explanation, problem solving, class discussion, homework
15. Week
Final exams
16. Week
final exams
17. Week
Final exams
Assessments
Evaluation tools
Quantity
Weight(%)
Midterm(s)
1
40
Final Exam
1
60
Program Outcomes
PO-1
OP-1. Comprehends both theoretical and applied subjects in international trade at the advanced level, and uses his/her knowledge when necessary.
PO-2
OP-2. Analyses basic concepts and data related to International Trade and Economics by scientific methods, interprets those with analytically, and evaluates those with regard to economic issues.
PO-3
OP-3. Express his/her thoughts, comments and evaluations related to International Trade discipline both in written and oral forms.
PO-4
OP-4. Defines current problems, and proposes solutions which are supported by evidence and research based quantitative and qualitative data.
PO-5
OP-5. Inspects how public and private sector enterprises engaged in trade activities operates in practice, and evaluates the continuities and the dynamism in these sectors.
PO-6
OP-6. Defines and tracks local, regional (such as European Union or Middle East) and global issues from the point of political economics, and relates these issues to each other.
PO-7
OP-7. Possesses sufficient knowledge in other disciplines related to International Trade (such as Economics, Finance, International Business and Law), and reports this information.
PO-8
OP-8. Follows publications and research in International Trade, Globalisation and Financial Systems in the English language, and communicates with his/her colleagues internationally.
PO-9
OP-9. Uses a second language (Russian, Chinese, etc.) at the intermediate level.
PO-10
OP-10. Possesses ethical principles and scientific values in collection, interpretation and release of data.
Learning Outcomes
LO-1
To be able to mention the importance of international standardization
LO-2
To be able to get acquainted with the conceptual framework of financial tables’ preparation and presentation
LO-3
To be able to express the concept and basic definitions of international accounting and financial reporting standards
LO-4
To be able to account for economic transactions as international accounting and financial reporting standards
LO-5
To be able to appreciate financial table items with proper criteria, according to international accounting and financial reporting standards
