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Course Description Course Name : Accounting Standards Course Code : MG32 731 Course Type : Compulsory Level of Course : Second Cycle Year of Study : 1 Course Semester : Fall (16 Weeks) ECTS : 6 Name of Lecturer(s) : Prof.Dr. TURGUT ÇÜRÜK Learning Outcomes of the Course : To have ability of preparetion the financial statements which are acceptable for Accounting and Financial Reporting Standards. Mode of Delivery : Face-to-Face Prerequisites and Co-Prerequisites : None Recommended Optional Programme Components : None. Aim(s) of Course : To prepare and evaluate the financial statements which are acceptable for Accounting and Financial Reporting Standards published into force by Turkish Accounting Standards Board. Course Contents : Standardization of accounting, basic information about the process of harmonization, standardization of accounting work in the world and in Turkey. Language of Instruction : Turkish Work Place : To be Announced   Course Outline /Schedule (Weekly) Planned Learning Activities Week Subject Student's Preliminary Work Learning Activities and Teaching Methods 1 Explanation of the scope of the course, the importance of accounting standards, its necessity and formation Reading material related to the topic Expression, discussion and the solutions of the questions 2 TAS1: Presentation of Financial Statements Reading material related to the topic Expression, discussion and the solutions of the questions 3 TAS 2: Inventories Reading material related to the topic Expression, discussion and the solutions of the questions 4 TAS 16: Intangible Fixed Assets Reading material related to the topic Expression, discussion and the solutions of the questions 5 TAS 17: Leases Reading material related to the topic Expression, discussion and the solutions of the questions 6 TAS 18 Revenue Reading material related to the topic Expression, discussion and the solutions of the questions 7 TAS 23 : Borrowing Costs Reading material related to the topic Expression, discussion and the solutions of the questions 8 Mid-Term Exam Exam Preparation Expression, discussion and the solutions of the questions 9 TAS 28 : Investments in Associates Reading material related to the topic Expression, discussion and the solutions of the questions 10 TAS 37 : Provisions, Contingent Liabilities and Contingent Assets Reading material related to the topic Expression, discussion and the solutions of the questions 11 TAS 38 : Intangible Assets Reading material related to the topic Expression, discussion and the solutions of the questions 12 TAS 7 : Statement of Cash Flows Reading material related to the topic Expression, discussion and the solutions of the questions 13 TAS R&D Reading material related to the topic Expression, discussion and the solutions of the questions 14 IAS 24: Related Party Disclosures Reading material related to the topic Expression, discussion and the solutions of the questions 15 General evaluation of the other Accounting Standards Reading material related to the topic Expression, discussion and the solutions of the questions 16/17 Final Exam Exam Preparation Measuring and evaluation   Required Course Resources Resource Type Resource Name Recommended Course Material(s)  Uluslararası Finansal Raporlama Standartları ile Uyumlu TMS, Türkiye Muhasebe Standartları Kurulu. Required Course Material(s)  Books and articles related to the topic.   Assessment Methods and Assessment Criteria Semester/Year Assessments Number Contribution Percentage     Mid-term Exams (Written, Oral, etc.) 1 60     Homeworks/Projects/Others 0 40 Total 100 Rate of Semester/Year Assessments to Success 40   Final Assessments 100 Rate of Final Assessments to Success 60 Total 100   Contribution of the Course to Key Learning Outcomes # Key Learning Outcome Contribution* 1 Has an understanding of essential accounting, auditing and tax principles and the ability to apply these principles effectively in decision making. 5 2 Lists and describes the basic theoretical models of existing accounting and new systems in literature and remarks the intended use of these; explains of each model and / or system of the weak and strong aspects. 4 3 Has an understanding of the legal and ethical issues faced by the accounting profession. 5 4 Explains how to interpret the results obtained from the application of the models in the accounting discipline. 4 5 Has an understanding of the legal and ethical issues faced by the accounting profession. 5 6 Combines the application of the methods of business management and accounting methods. 4 7 Uses the basic techniques of financial analysis to achieve the best result. 3 8 Provides leadership as an individual and / or team and takes responsibility in fulfilling the necessary work to actively manage the accounting process. 4 9 In recognition of the need for lifelong learning and continuous self-renewal tracks the latest developments in the field of accounting. 5 10 In a new field of accounting, uses different sources under the rules of the academic, synthesizes the information obtained and presents effectively. 4 11 Has the ability to communicate orally and in writing. 5 12 Practices and inquires methods, if he considers it necessary to develop and implement new ways of working. 4 13 Do researches on the science of accounting, to form the basis for the decision-making process. 5 * Contribution levels are between 0 (not) and 5 (maximum).   Student Workload - ECTS Works Number Time (Hour) Total Workload (Hour) Course Related Works     Class Time (Exam weeks are excluded) 14 3 42     Out of Class Study (Preliminary Work, Practice) 14 7 98 Assesment Related Works     Homeworks, Projects, Others 0 0 0     Mid-term Exams (Written, Oral, etc.) 1 2 2     Final Exam 1 2 2 Total Workload: 144 Total Workload / 25 (h): 5.76 ECTS Credit: 6