Türkçe | English
GRADUATE INSTITUTE of SOCIAL SCIENCES / DEPARTMENT of BUSINESS ADMINISTRATION
Accounting-Masters with Thesis
Course Catalog
http://www.sbe.ktu.edu.tr/sbe2/index.php
Phone: +90 0462 3772437
SBE
GRADUATE INSTITUTE of SOCIAL SCIENCES / DEPARTMENT of BUSINESS ADMINISTRATION / Accounting-Masters with Thesis
Katalog Ana Sayfa
  Katalog Ana Sayfa  KTÜ Ana Sayfa   Katalog Ana Sayfa
 
 
ISL5471SME Financial Reporting Standards3+0+0ECTS:7.5
Year / SemesterFall Semester
Level of CourseSecond Cycle
Status Elective
DepartmentDEPARTMENT of BUSINESS ADMINISTRATION
Prerequisites and co-requisitesNone
Mode of Delivery
Contact Hours14 weeks - 3 hours of lectures per week
LecturerProf. Dr. Engin DİNÇ
Co-Lecturer
Language of instructionTurkish
Professional practise ( internship ) None
 
The aim of the course:
The aim is to examine the impact of the SME TFRS, published by the international federation of accountants, on the uniform accounting system in Turkey and to increase students' awareness on this issue.
 
Programme OutcomesCTPOTOA
Upon successful completion of the course, the students will be able to :
PO - 1 : can prepare financial statements according to BOBI FRS1,
PO - 2 : can read financial statements according to BOBİ FRS1,
PO - 3 : can analyze financial statements according to BOBİ FRS1,
PO - 4 : can make accounting records according to BOBİ FRS1,
CTPO : Contribution to programme outcomes, TOA :Type of assessment (1: written exam, 2: Oral exam, 3: Homework assignment, 4: Laboratory exercise/exam, 5: Seminar / presentation, 6: Term paper), PO : Learning Outcome

 
Contents of the Course
Concepts and General Principles, Presentation of Financial Statements, Inventories, Investments in Associates, Joint ventures, Investment properties, Tangible assets, Intangible assets, Provisions, Revenue, Borrowing costs, Impairment of assets, Income taxes, Related parties
 
Course Syllabus
 WeekSubjectRelated Notes / Files
 Week 1conceptual framework
 Week 2Financial Statements
 Week 3income taxes standard
 Week 4errors and changes in accounting policies
 Week 5events after the reporting date
 Week 6Stocks
 Week 7Revenues
 Week 8tangible assets
 Week 9midterm
 Week 10investment properties
 Week 11İntangible assets
 Week 12investments in affiliates
 Week 13financial instruments
 Week 14equity
 Week 15leases
 Week 16final exam
 
Textbook / Material
 
Recommended Reading
 
Method of Assessment
Type of assessmentWeek NoDate

Duration (hours)Weight (%)
Mid-term exam 9 10/2021 2 30
Homework/Assignment/Term-paper 14 11/2021 2 20
End-of-term exam 16 01/2022 2 50
 
Student Work Load and its Distribution
Type of workDuration (hours pw)

No of weeks / Number of activity

Hours in total per term
Yüz yüze eğitim 3 14 42
Sınıf dışı çalışma 6 14 84
Arasınav için hazırlık 15 3 45
Arasınav 2 1 2
Ödev 1 5 5
Dönem sonu sınavı için hazırlık 15 3 45
Dönem sonu sınavı 2 1 2
Total work load225