Course Description
| Course | Code | Semester | T+P (Hour) | Credit | ECTS |
|---|---|---|---|---|---|
| ACCOUNTING STANDARDS | - | Fall Semester | 2+0 | 2 | 4 |
| Course Program |
| Prerequisites Courses | |
| Recommended Elective Courses |
| Language of Course | Turkish |
| Course Level | Short Cycle (Associate's Degree) |
| Course Type | Elective |
| Course Coordinator | Lect. Gülnihal TORAMANLI |
| Name of Lecturer(s) | Assist.Prof. İpek YAYLALI |
| Assistant(s) | |
| Aim | The aim of this course is to provide the students with the Turkish Accounting Standards To introduce basic principles and practices. Introduce students to accounting standards and accountancy Standards in the economic environment. The Tax Procedures Code of the Students and Turkish Accounting It provides explanations of the differences between the standards. Tax procedure Financial statements prepared according to the Law It enables conversion of tables to standards. |
| Course Content | This course contains; Accounting Practices in Turkey in General, Conceptual Framework for Financial Reporting,TFRS 1 First Application of Turkish Financial Reporting Standards, TFRS 2 Share Based Payments, TFRS 3 Business Combinations TFRS 4 Insurance Contracts, TFRS 5 Non-current Assets Held for Sale and Discontinued Operations, TFRS 6 Investigation and Evaluation of Mineral Resources TFRS ,7 Financial Instruments: Explanations, TFRS 8 Operating Segments, TFRS 9 Financial Instruments (Latest Versions), TFRS 10 Consolidated Financial Statements, TFRS 11 Joint Agreements, TFRS 12 Explanations on Shares in Other Enterprises, TFRS 13 Reasonable Valuation, TMS 1 Presentation of Financial Statements, TMS 2 Inventories ,TAS 7 Cash Flow Statement, TMS 8 Accounting Policies, Changes and Errors in Accounting Estimates, TAS 10 Subsequent Events from Reporting Period (Balance Sheet Date), TAS 11 Construction Contracts, TAS 12 Income Taxes ,TAS 16 Leases, TAS 18 Revenue, TAS 19 Benefits Provided to Employees, TAS 20 Accounting for Government Grants and Disclosure of Government Assistance TAS ,27 Borrowing Costs, IAS 24 Related Party Disclosures, IAS 26 Accounting and Reporting in Pension Benefit Plans, IAS 27 Consolidated and Separate Financial Tables (Before and After Version 2011)8th Week: ,TAS 28 Investments in Associates (Before and After 2011), TAS 29 Financial Reporting in Hyperinflationary Economies TMS 31 Shares in Joint Ventures, IAS 32 Financial Instruments: Presentation, TAS 33 Earnings per Share IAS ,38 Interim Financial Reporting, IAS 36 Impairment of Assets, IAS 37 Provisions, Contingent Liabilities and Contingent Assets, IAS 38 Intangible Assets, IAS 39 Financial Instruments: Recognition and Measurement, IAS 40 Investment Property, TAS 41 Agricultural Activities ,TFRS Comment 1 Changes in Traction, Restoration and Similar Obligations, TFRS Comment 2 Members' Interests and Similar Financial Instruments in Cooperative Operations, TFRS Comment 4 Determination of Whether an Agreement Includes Leases, TFRS Comment 5 Retraction, Restoration and Environmental Rehabilitation from Service Rights on Fund Shares, TFRS Comment 6 Participation in a Private Market Natural Credits - Waste Electrical & Electronic Equipment,TFRS Comment 7 TAS 29 Application of Corrected Financial Reporting Standard in Hyperinflationary Economies TFRS Comment 10 Interim Financial Reporting and Valuation, TFRS Comment 12 Privileged Service Agreements, TFRS Comment 13 Customer Loyalty Programs, TFRS Comment 14 TAS 19 - Limit on Defined Benefit Asset, Minimum Funding Requirements and Interoperability of These Terms Interaction with Interpretation ,17 TFRS Comment 15 Real Estate Construction Agreements, TFRS Comment 16 Financial Protection of Foreign Investments in Foreign Operations, TFRS Comment 17 Distributions of Non-cash Assets to Owners, TFRS Comment 18 Transfers of Assets from Customers, TFRS Comment 19 Payment of Financial Liabilities by ,Equity-13 TQ Comment 13 Consolidation - Special Purpose Entities, TMS Interpretation 13 Jointly Controlled Entities - Non-Monetary Participation Shares of Joint Entrepreneurs, TMS Comment 15 Operating Leases - Incentives,14. Revenue: TMS Interpretation 25 Income Taxes - Changes in the Tax Status of the Operator or Shareholder, TMS Comment 27 Valuation of the Invalidity of Transactions Actually Appraised for Tender, TMS Comment 29 Privileged Service Agreements-Disclosures, TMS Comment 31 Revenue - Barter Transactions Containing Advertisement Services , TMS Comment 32 Intangible Assets . |
| Dersin Öğrenme Kazanımları | Teaching Methods | Assessment Methods |
| 1.Turkey will be able to learn accounting standards. | 12, 13, 16, 19, 6, 9 | A |
| 1.1.TFRS 1 First Application of Turkish Financial Reporting Standards, TFRS 2 Share-Based Payments, TFRS 3 Business Mergers TFRS 4 Insurance Contracts, TFRS 5 Fixed Assets Held for Sale and Discontinued Operations TFRS 6 Exploration and Evaluation of Mineral Resources | ||
| 2.1.TFRS 11 Joint Agreements, TFRS 12 Disclosures related to Shares in Other Entities, TFRS 13 Fair Value Measurement, TAS 1 Applies the Presentation of Financial Statements | ||
| 5.1.TFRS Comment 1 Decommissioning, Restoration and Similar Changes in Existing Obligations, TFRS Comment 2 Members' Shares in Cooperative Enterprises and Similar Financial Instruments , TFRS Comment 4 Determining Whether an Agreement Includes a Leasing Transaction | ||
| 1.2. TFRS 7 Financial Instruments: Explanations, TFRS 8 Operating Segments, TFRS 9 Financial Instruments (Latest Versions), TFRS 10 Makes Consolidated Financial Statements | ||
| 2. Will be able to learn international accounting standards | 16, 6 | A |
| 2.2. TAS 2 Inventories, TAS 7 Cash Flow Statement, TAS 8 Accounting Policies, Changes and Errors in Accounting Estimates, TAS 10 Applies Events After the Reporting Period (Balance Sheet Date | ||
| 3. Will be able to learn financial reporting standards | 16, 6, 9 | A |
| 3.1. TMS 11 Construction Contracts, TMS 12 Income Taxes, TMS 16 Property, Plant and Equipment, TMS 17 Leasing Transactions, TMS 18 Understands Revenue issues | ||
| 3.2. TMS 19 Employee Benefits, TMS 20 Accounting for Government Incentives and Disclosure of Government Benefits, TMS 21 Effects of Exchange Rate Changes, TMS 23 Borrowing Costs, TMS 24 Related Party Disclosures, TMS 26 Accounting and Reporting in Retirement Benefit Plans | ||
| 3.3. TMS 27 Consolidated and Individual Financial Statements (Pre- and Post-2011 Version), TMS 28 Investments in Subsidiaries (Pre- and Post-2011 Version), TAS 29 Financial Reporting in High-Inflation Economies TAS 31 Shares in BusinessMPartnerships, M Financial Instruments: Presentation , TMS 33 Earnings Per Share, TAS 34 Comprehends Interim Financial Reporting issues. TAS 27 Consolidated and Individual Financial Statements (Pre- and Post-2011 Version), TMS 29 Financial Reporting in High-Inflation Economies TMS 31 Shares in Business Partnerships, TMS 32 Financial Instruments: Presentation | ||
| 4. Will be able to make accounting records of standards | 12, 16, 6, 9 | A |
| 4.1. 36 Impairment of Assets, TMS 37 Provisions, Contingent Liabilities and Contingent Assets, TMS 38 Makes accounting records of Intangible Assets | ||
| 4.2. TMS 39 Financial Instruments: Accounting and Measurement, TMS 40 Investment Properties, TMS 41 Makes accounting records of Agricultural Activities | ||
| 5. Will be able to interpret financial reporting standards | 16, 6, 9 | A |
| 5.2. TFRS Comment 16 Financial Position of Net Investment in a Business Abroad Hedging , TFRS Comment 17 Distribution of Non-Cash Assets to Partners , TFRS Comment 18 Transfers of Assets from Customers | 16, 6, 9 |
| Teaching Methods: | 12: Problem Solving Method, 13: Case Study Method, 16: Question - Answer Technique, 19: Brainstorming Technique, 6: Experiential Learning, 9: Lecture Method |
| Assessment Methods: | A: Traditional Written Exam |
Course Outline
| Order | Subjects | Preliminary Work |
|---|---|---|
| 1 | Accounting Practices in Turkey in General, Conceptual Framework for Financial Reporting | |
| 2 | TFRS 1 First Application of Turkish Financial Reporting Standards, TFRS 2 Share Based Payments, TFRS 3 Business Combinations TFRS 4 Insurance Contracts, TFRS 5 Non-current Assets Held for Sale and Discontinued Operations, TFRS 6 Investigation and Evaluation of Mineral Resources TFRS | |
| 3 | 7 Financial Instruments: Explanations, TFRS 8 Operating Segments, TFRS 9 Financial Instruments (Latest Versions), TFRS 10 Consolidated Financial Statements, TFRS 11 Joint Agreements, TFRS 12 Explanations on Shares in Other Enterprises, TFRS 13 Reasonable Valuation | |
| 4 | TMS 1 Presentation of Financial Statements, TMS 2 Inventories | |
| 5 | TAS 7 Cash Flow Statement, TMS 8 Accounting Policies, Changes and Errors in Accounting Estimates, TAS 10 Subsequent Events from Reporting Period (Balance Sheet Date), TAS 11 Construction Contracts, TAS 12 Income Taxes | |
| 6 | TAS 16 Leases, TAS 18 Revenue, TAS 19 Benefits Provided to Employees, TAS 20 Accounting for Government Grants and Disclosure of Government Assistance TAS | |
| 7 | 27 Borrowing Costs, IAS 24 Related Party Disclosures, IAS 26 Accounting and Reporting in Pension Benefit Plans, IAS 27 Consolidated and Separate Financial Tables (Before and After Version 2011)8th Week: | |
| 8 | TAS 28 Investments in Associates (Before and After 2011), TAS 29 Financial Reporting in Hyperinflationary Economies TMS 31 Shares in Joint Ventures, IAS 32 Financial Instruments: Presentation, TAS 33 Earnings per Share IAS | |
| 9 | 38 Interim Financial Reporting, IAS 36 Impairment of Assets, IAS 37 Provisions, Contingent Liabilities and Contingent Assets, IAS 38 Intangible Assets, IAS 39 Financial Instruments: Recognition and Measurement, IAS 40 Investment Property, TAS 41 Agricultural Activities | |
| 10 | TFRS Comment 1 Changes in Traction, Restoration and Similar Obligations, TFRS Comment 2 Members' Interests and Similar Financial Instruments in Cooperative Operations, TFRS Comment 4 Determination of Whether an Agreement Includes Leases, TFRS Comment 5 Retraction, Restoration and Environmental Rehabilitation from Service Rights on Fund Shares, TFRS Comment 6 Participation in a Private Market Natural Credits - Waste Electrical & Electronic Equipment | |
| 11 | TFRS Comment 7 TAS 29 Application of Corrected Financial Reporting Standard in Hyperinflationary Economies TFRS Comment 10 Interim Financial Reporting and Valuation, TFRS Comment 12 Privileged Service Agreements, TFRS Comment 13 Customer Loyalty Programs, TFRS Comment 14 TAS 19 - Limit on Defined Benefit Asset, Minimum Funding Requirements and Interoperability of These Terms Interaction with Interpretation | |
| 12 | 17 TFRS Comment 15 Real Estate Construction Agreements, TFRS Comment 16 Financial Protection of Foreign Investments in Foreign Operations, TFRS Comment 17 Distributions of Non-cash Assets to Owners, TFRS Comment 18 Transfers of Assets from Customers, TFRS Comment 19 Payment of Financial Liabilities by | |
| 13 | Equity-13 TQ Comment 13 Consolidation - Special Purpose Entities, TMS Interpretation 13 Jointly Controlled Entities - Non-Monetary Participation Shares of Joint Entrepreneurs, TMS Comment 15 Operating Leases - Incentives | |
| 14 | 14. Revenue: TMS Interpretation 25 Income Taxes - Changes in the Tax Status of the Operator or Shareholder, TMS Comment 27 Valuation of the Invalidity of Transactions Actually Appraised for Tender, TMS Comment 29 Privileged Service Agreements-Disclosures, TMS Comment 31 Revenue - Barter Transactions Containing Advertisement Services , TMS Comment 32 Intangible Assets |
| Resources |
| KGK ( from the Public Supervision Agency website ) up-to-date information. |
Course Contribution to Program Qualifications
| Course Contribution to Program Qualifications | |||||||
| No | Program Qualification | Contribution Level | |||||
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Having adequate infrastructure in the fields of accounting, law, basic management, management and field; To gain theoretical and practical knowledge in these areas. | X | |||||
| 2 | To be able to interpret and evaluate data, to identify and analyze data using the basic knowledge and skills acquired in the field, and to be able to develop evidence-based solutions. | X | |||||
| 3 | To be able to design, plan and carry out projects using professional environments and tools related to the field. | X | |||||
| 4 | To be able to produce solutions, to take responsibilities in teams or to be able to do individual work in case of encountering unforeseen situations in field related applications. | X | |||||
| 5 | To gain the application skills by examining the processes related to the field of public and private sector organizations on site. | X | |||||
| 6 | Awareness of the necessity of life-long learning; To follow the developments in science and technology and to gain the consciousness of renewing itself continuously. | X | |||||
| 7 | To acquire the ability to use computer software and hardware at the basic level required by the field. | ||||||
| 8 | Having a level of foreign language knowledge that can follow the innovations in the field of judge and field to effective communication techniques. | ||||||
| 9 | To be able to identify and effectively use the modern techniques, tools and information technologies required for applications related to the field. | ||||||
| 10 | To have a conscious of historical values, social responsibility, universal, social and professional ethics. | X | |||||
| 11 | Business law and business security, environmental knowledge, tax law, professional legislation, other related laws and regulations, principles and concepts of accounting, international standards and quality conscious. | X | |||||
Assessment Methods
| Contribution Level | Absolute Evaluation | |
| Rate of Midterm Exam to Success | 40 | |
| Rate of Final Exam to Success | 60 | |
| Total | 100 | |
| ECTS / Workload Table | ||||||
| Activities | Number of | Duration(Hour) | Total Workload(Hour) | |||
| Course Hours | 14 | 3 | 42 | |||
| Guided Problem Solving | 3 | 12 | 36 | |||
| Resolution of Homework Problems and Submission as a Report | 14 | 2 | 28 | |||
| Term Project | 0 | 0 | 0 | |||
| Presentation of Project / Seminar | 0 | 0 | 0 | |||
| Quiz | 0 | 0 | 0 | |||
| Midterm Exam | 0 | 0 | 0 | |||
| General Exam | 0 | 0 | 0 | |||
| Performance Task, Maintenance Plan | 0 | 0 | 0 | |||
| Total Workload(Hour) | 106 | |||||
| Dersin AKTS Kredisi = Toplam İş Yükü (Saat)/30*=(106/30) | 4 | |||||
| ECTS of the course: 30 hours of work is counted as 1 ECTS credit. | ||||||
Detail Informations of the Course
Course Description
| Course | Code | Semester | T+P (Hour) | Credit | ECTS |
|---|---|---|---|---|---|
| ACCOUNTING STANDARDS | - | Fall Semester | 2+0 | 2 | 4 |
| Course Program |
| Prerequisites Courses | |
| Recommended Elective Courses |
| Language of Course | Turkish |
| Course Level | Short Cycle (Associate's Degree) |
| Course Type | Elective |
| Course Coordinator | Lect. Gülnihal TORAMANLI |
| Name of Lecturer(s) | Assist.Prof. İpek YAYLALI |
| Assistant(s) | |
| Aim | The aim of this course is to provide the students with the Turkish Accounting Standards To introduce basic principles and practices. Introduce students to accounting standards and accountancy Standards in the economic environment. The Tax Procedures Code of the Students and Turkish Accounting It provides explanations of the differences between the standards. Tax procedure Financial statements prepared according to the Law It enables conversion of tables to standards. |
| Course Content | This course contains; Accounting Practices in Turkey in General, Conceptual Framework for Financial Reporting,TFRS 1 First Application of Turkish Financial Reporting Standards, TFRS 2 Share Based Payments, TFRS 3 Business Combinations TFRS 4 Insurance Contracts, TFRS 5 Non-current Assets Held for Sale and Discontinued Operations, TFRS 6 Investigation and Evaluation of Mineral Resources TFRS ,7 Financial Instruments: Explanations, TFRS 8 Operating Segments, TFRS 9 Financial Instruments (Latest Versions), TFRS 10 Consolidated Financial Statements, TFRS 11 Joint Agreements, TFRS 12 Explanations on Shares in Other Enterprises, TFRS 13 Reasonable Valuation, TMS 1 Presentation of Financial Statements, TMS 2 Inventories ,TAS 7 Cash Flow Statement, TMS 8 Accounting Policies, Changes and Errors in Accounting Estimates, TAS 10 Subsequent Events from Reporting Period (Balance Sheet Date), TAS 11 Construction Contracts, TAS 12 Income Taxes ,TAS 16 Leases, TAS 18 Revenue, TAS 19 Benefits Provided to Employees, TAS 20 Accounting for Government Grants and Disclosure of Government Assistance TAS ,27 Borrowing Costs, IAS 24 Related Party Disclosures, IAS 26 Accounting and Reporting in Pension Benefit Plans, IAS 27 Consolidated and Separate Financial Tables (Before and After Version 2011)8th Week: ,TAS 28 Investments in Associates (Before and After 2011), TAS 29 Financial Reporting in Hyperinflationary Economies TMS 31 Shares in Joint Ventures, IAS 32 Financial Instruments: Presentation, TAS 33 Earnings per Share IAS ,38 Interim Financial Reporting, IAS 36 Impairment of Assets, IAS 37 Provisions, Contingent Liabilities and Contingent Assets, IAS 38 Intangible Assets, IAS 39 Financial Instruments: Recognition and Measurement, IAS 40 Investment Property, TAS 41 Agricultural Activities ,TFRS Comment 1 Changes in Traction, Restoration and Similar Obligations, TFRS Comment 2 Members' Interests and Similar Financial Instruments in Cooperative Operations, TFRS Comment 4 Determination of Whether an Agreement Includes Leases, TFRS Comment 5 Retraction, Restoration and Environmental Rehabilitation from Service Rights on Fund Shares, TFRS Comment 6 Participation in a Private Market Natural Credits - Waste Electrical & Electronic Equipment,TFRS Comment 7 TAS 29 Application of Corrected Financial Reporting Standard in Hyperinflationary Economies TFRS Comment 10 Interim Financial Reporting and Valuation, TFRS Comment 12 Privileged Service Agreements, TFRS Comment 13 Customer Loyalty Programs, TFRS Comment 14 TAS 19 - Limit on Defined Benefit Asset, Minimum Funding Requirements and Interoperability of These Terms Interaction with Interpretation ,17 TFRS Comment 15 Real Estate Construction Agreements, TFRS Comment 16 Financial Protection of Foreign Investments in Foreign Operations, TFRS Comment 17 Distributions of Non-cash Assets to Owners, TFRS Comment 18 Transfers of Assets from Customers, TFRS Comment 19 Payment of Financial Liabilities by ,Equity-13 TQ Comment 13 Consolidation - Special Purpose Entities, TMS Interpretation 13 Jointly Controlled Entities - Non-Monetary Participation Shares of Joint Entrepreneurs, TMS Comment 15 Operating Leases - Incentives,14. Revenue: TMS Interpretation 25 Income Taxes - Changes in the Tax Status of the Operator or Shareholder, TMS Comment 27 Valuation of the Invalidity of Transactions Actually Appraised for Tender, TMS Comment 29 Privileged Service Agreements-Disclosures, TMS Comment 31 Revenue - Barter Transactions Containing Advertisement Services , TMS Comment 32 Intangible Assets . |
| Dersin Öğrenme Kazanımları | Teaching Methods | Assessment Methods |
| 1.Turkey will be able to learn accounting standards. | 12, 13, 16, 19, 6, 9 | A |
| 1.1.TFRS 1 First Application of Turkish Financial Reporting Standards, TFRS 2 Share-Based Payments, TFRS 3 Business Mergers TFRS 4 Insurance Contracts, TFRS 5 Fixed Assets Held for Sale and Discontinued Operations TFRS 6 Exploration and Evaluation of Mineral Resources | ||
| 2.1.TFRS 11 Joint Agreements, TFRS 12 Disclosures related to Shares in Other Entities, TFRS 13 Fair Value Measurement, TAS 1 Applies the Presentation of Financial Statements | ||
| 5.1.TFRS Comment 1 Decommissioning, Restoration and Similar Changes in Existing Obligations, TFRS Comment 2 Members' Shares in Cooperative Enterprises and Similar Financial Instruments , TFRS Comment 4 Determining Whether an Agreement Includes a Leasing Transaction | ||
| 1.2. TFRS 7 Financial Instruments: Explanations, TFRS 8 Operating Segments, TFRS 9 Financial Instruments (Latest Versions), TFRS 10 Makes Consolidated Financial Statements | ||
| 2. Will be able to learn international accounting standards | 16, 6 | A |
| 2.2. TAS 2 Inventories, TAS 7 Cash Flow Statement, TAS 8 Accounting Policies, Changes and Errors in Accounting Estimates, TAS 10 Applies Events After the Reporting Period (Balance Sheet Date | ||
| 3. Will be able to learn financial reporting standards | 16, 6, 9 | A |
| 3.1. TMS 11 Construction Contracts, TMS 12 Income Taxes, TMS 16 Property, Plant and Equipment, TMS 17 Leasing Transactions, TMS 18 Understands Revenue issues | ||
| 3.2. TMS 19 Employee Benefits, TMS 20 Accounting for Government Incentives and Disclosure of Government Benefits, TMS 21 Effects of Exchange Rate Changes, TMS 23 Borrowing Costs, TMS 24 Related Party Disclosures, TMS 26 Accounting and Reporting in Retirement Benefit Plans | ||
| 3.3. TMS 27 Consolidated and Individual Financial Statements (Pre- and Post-2011 Version), TMS 28 Investments in Subsidiaries (Pre- and Post-2011 Version), TAS 29 Financial Reporting in High-Inflation Economies TAS 31 Shares in BusinessMPartnerships, M Financial Instruments: Presentation , TMS 33 Earnings Per Share, TAS 34 Comprehends Interim Financial Reporting issues. TAS 27 Consolidated and Individual Financial Statements (Pre- and Post-2011 Version), TMS 29 Financial Reporting in High-Inflation Economies TMS 31 Shares in Business Partnerships, TMS 32 Financial Instruments: Presentation | ||
| 4. Will be able to make accounting records of standards | 12, 16, 6, 9 | A |
| 4.1. 36 Impairment of Assets, TMS 37 Provisions, Contingent Liabilities and Contingent Assets, TMS 38 Makes accounting records of Intangible Assets | ||
| 4.2. TMS 39 Financial Instruments: Accounting and Measurement, TMS 40 Investment Properties, TMS 41 Makes accounting records of Agricultural Activities | ||
| 5. Will be able to interpret financial reporting standards | 16, 6, 9 | A |
| 5.2. TFRS Comment 16 Financial Position of Net Investment in a Business Abroad Hedging , TFRS Comment 17 Distribution of Non-Cash Assets to Partners , TFRS Comment 18 Transfers of Assets from Customers | 16, 6, 9 |
| Teaching Methods: | 12: Problem Solving Method, 13: Case Study Method, 16: Question - Answer Technique, 19: Brainstorming Technique, 6: Experiential Learning, 9: Lecture Method |
| Assessment Methods: | A: Traditional Written Exam |
Course Outline
| Order | Subjects | Preliminary Work |
|---|---|---|
| 1 | Accounting Practices in Turkey in General, Conceptual Framework for Financial Reporting | |
| 2 | TFRS 1 First Application of Turkish Financial Reporting Standards, TFRS 2 Share Based Payments, TFRS 3 Business Combinations TFRS 4 Insurance Contracts, TFRS 5 Non-current Assets Held for Sale and Discontinued Operations, TFRS 6 Investigation and Evaluation of Mineral Resources TFRS | |
| 3 | 7 Financial Instruments: Explanations, TFRS 8 Operating Segments, TFRS 9 Financial Instruments (Latest Versions), TFRS 10 Consolidated Financial Statements, TFRS 11 Joint Agreements, TFRS 12 Explanations on Shares in Other Enterprises, TFRS 13 Reasonable Valuation | |
| 4 | TMS 1 Presentation of Financial Statements, TMS 2 Inventories | |
| 5 | TAS 7 Cash Flow Statement, TMS 8 Accounting Policies, Changes and Errors in Accounting Estimates, TAS 10 Subsequent Events from Reporting Period (Balance Sheet Date), TAS 11 Construction Contracts, TAS 12 Income Taxes | |
| 6 | TAS 16 Leases, TAS 18 Revenue, TAS 19 Benefits Provided to Employees, TAS 20 Accounting for Government Grants and Disclosure of Government Assistance TAS | |
| 7 | 27 Borrowing Costs, IAS 24 Related Party Disclosures, IAS 26 Accounting and Reporting in Pension Benefit Plans, IAS 27 Consolidated and Separate Financial Tables (Before and After Version 2011)8th Week: | |
| 8 | TAS 28 Investments in Associates (Before and After 2011), TAS 29 Financial Reporting in Hyperinflationary Economies TMS 31 Shares in Joint Ventures, IAS 32 Financial Instruments: Presentation, TAS 33 Earnings per Share IAS | |
| 9 | 38 Interim Financial Reporting, IAS 36 Impairment of Assets, IAS 37 Provisions, Contingent Liabilities and Contingent Assets, IAS 38 Intangible Assets, IAS 39 Financial Instruments: Recognition and Measurement, IAS 40 Investment Property, TAS 41 Agricultural Activities | |
| 10 | TFRS Comment 1 Changes in Traction, Restoration and Similar Obligations, TFRS Comment 2 Members' Interests and Similar Financial Instruments in Cooperative Operations, TFRS Comment 4 Determination of Whether an Agreement Includes Leases, TFRS Comment 5 Retraction, Restoration and Environmental Rehabilitation from Service Rights on Fund Shares, TFRS Comment 6 Participation in a Private Market Natural Credits - Waste Electrical & Electronic Equipment | |
| 11 | TFRS Comment 7 TAS 29 Application of Corrected Financial Reporting Standard in Hyperinflationary Economies TFRS Comment 10 Interim Financial Reporting and Valuation, TFRS Comment 12 Privileged Service Agreements, TFRS Comment 13 Customer Loyalty Programs, TFRS Comment 14 TAS 19 - Limit on Defined Benefit Asset, Minimum Funding Requirements and Interoperability of These Terms Interaction with Interpretation | |
| 12 | 17 TFRS Comment 15 Real Estate Construction Agreements, TFRS Comment 16 Financial Protection of Foreign Investments in Foreign Operations, TFRS Comment 17 Distributions of Non-cash Assets to Owners, TFRS Comment 18 Transfers of Assets from Customers, TFRS Comment 19 Payment of Financial Liabilities by | |
| 13 | Equity-13 TQ Comment 13 Consolidation - Special Purpose Entities, TMS Interpretation 13 Jointly Controlled Entities - Non-Monetary Participation Shares of Joint Entrepreneurs, TMS Comment 15 Operating Leases - Incentives | |
| 14 | 14. Revenue: TMS Interpretation 25 Income Taxes - Changes in the Tax Status of the Operator or Shareholder, TMS Comment 27 Valuation of the Invalidity of Transactions Actually Appraised for Tender, TMS Comment 29 Privileged Service Agreements-Disclosures, TMS Comment 31 Revenue - Barter Transactions Containing Advertisement Services , TMS Comment 32 Intangible Assets |
| Resources |
| KGK ( from the Public Supervision Agency website ) up-to-date information. |
Course Contribution to Program Qualifications
| Course Contribution to Program Qualifications | |||||||
| No | Program Qualification | Contribution Level | |||||
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Having adequate infrastructure in the fields of accounting, law, basic management, management and field; To gain theoretical and practical knowledge in these areas. | X | |||||
| 2 | To be able to interpret and evaluate data, to identify and analyze data using the basic knowledge and skills acquired in the field, and to be able to develop evidence-based solutions. | X | |||||
| 3 | To be able to design, plan and carry out projects using professional environments and tools related to the field. | X | |||||
| 4 | To be able to produce solutions, to take responsibilities in teams or to be able to do individual work in case of encountering unforeseen situations in field related applications. | X | |||||
| 5 | To gain the application skills by examining the processes related to the field of public and private sector organizations on site. | X | |||||
| 6 | Awareness of the necessity of life-long learning; To follow the developments in science and technology and to gain the consciousness of renewing itself continuously. | X | |||||
| 7 | To acquire the ability to use computer software and hardware at the basic level required by the field. | ||||||
| 8 | Having a level of foreign language knowledge that can follow the innovations in the field of judge and field to effective communication techniques. | ||||||
| 9 | To be able to identify and effectively use the modern techniques, tools and information technologies required for applications related to the field. | ||||||
| 10 | To have a conscious of historical values, social responsibility, universal, social and professional ethics. | X | |||||
| 11 | Business law and business security, environmental knowledge, tax law, professional legislation, other related laws and regulations, principles and concepts of accounting, international standards and quality conscious. | X | |||||
Assessment Methods
| Contribution Level | Absolute Evaluation | |
| Rate of Midterm Exam to Success | 40 | |
| Rate of Final Exam to Success | 60 | |
| Total | 100 | |