ULUSLARARASI MUHASEBE STANDARTLARI DERS TANITIM VE UYGULAMA BİLGİLERİ

Kodu	Dersin Adı	Yarıyıl	Süresi(T+U)	Kredisi	AKTS Kredisi
ISL334	ULUSLARARASI MUHASEBE STANDARTLARI	6	3	3	8

DERS BİLGİLERİ
Dersin Öğretim Dili :	Türkçe
Dersin Düzeyi	BACHELOR'S DEGREE, TYY: + 6.Level, EQF-LLL: 6.Level, QF-EHEA: First Cycle
Dersin Türü	Zorunlu
Dersin Veriliş Şekli	-
Dersin Koordinatörü	Assist.Prof. ÇAĞLA TUĞBERK ARIKER
Dersi Veren Öğretim Üyesi/Öğretim Görevlisi	Dr.Öğr.Üyesi ALİ ÖZBEK
Ders Ön Koşulu	Yok

AMAÇ VE İÇERİK
Amaç:	This course aims to give the students the ability to apply business accounting transactions in accordance with the international standards.
İçerik:	Contents of the course include issuing accounting order, international standards, balance sheet and other financial statements in accordance with the standards.

DERSİN ÖĞRENME ÇIKTILARI (Öğrenciler, bu dersi başarı ile tamamladıklarında aşağıda belirtilen bilgi, beceri ve/veya yetkinlikleri gösterirler.)
List the international accounting standards.
Record the accounting issues in accordance with the standards.
Prepare the balance sheet in accordance with the standards.
Prepare the financial statements in accordance with the standards.

HAFTALIK DERS KONULARI VE ÖNGÖRÜLEN HAZIRLIK ÇALIŞMALARI
Hafta	Ön Hazırlık	Konular	Yöntem
1	The relevant chapter of the coursebook	Development of international standards	Lecture
2	IAS 1 preliminary survey	IAS 1 Conceptual framework	Lecture & Case Study
3	The relevant chapter of the coursebook	IAS 2 Stock standards	Lecture & Sample Records & Practices
4	The relevant chapter of the coursebook	IAS 8 Accounting Policies Versions and Errors in Estimating Accounting	Lecture & Sample Records & Practices
5	The relevant chapter of the coursebook	IAS 41 Agricultural Activities Standard	Lecture & Sample Records & Practices
6	The relevant chapter of the coursebook	IAS 19 Employee Benefits I	Lecture & Sample Records & Practices
7	The relevant chapter of the coursebook	IAS 19 Employee Benefits II	Lecture & Sample Records & Practices
8	-	MID-TERM EXAM	-
9	The relevant chapter of the coursebook	IAS 38 Intangible Assets Standard	Lecture & Sample Records & Practices
10	The relevant chapter of the coursebook	IAS 24 Disclosures to Related Parties	Lecture & Sample Records & Practices
11	The relevant chapter of the coursebook	IAS 16 Tangible fixed assets standards	Lecture & Sample Records & Practices
12	The relevant chapter of the coursebook	IAS 11 Construction Standard	Lecture & Sample Records & Practices
13	The relevant chapter of the coursebook	IAS 7 Cash Flow Statements	Lecture & Sample Records & Practices
14	The relevant chapter of the coursebook	IAS 34 Interim Financial Reporting Standard	Lecture & Analytic Discussion
15	The relevant chapter of the coursebook	IAS 10 Standard for Events After the Reporting Period	Lecture & Analytic Discussion
16	-	FINAL EXAM	-
17	-	FINAL EXAM	-

KAYNAKLAR
Yanik, S., & Ozerhan, Y. (2015). TMS TFRS Aciklamali ve Ornek Uygulamali Turkiye Muhasebe Standartlari Turkiye Finansal Raporlama Stand. TURMOB Publications, Ankara
Kaval, H. (2005). Muhasebe denetimi: Uluslararası finansal raporlama standartlari uygulama ornekleriyle. Gazi Bookstore.
International Accounting Standards Committee, & International Accounting Standards Board. (2000). International accounting standards. International accounting standards committee.

ÖLÇME VE DEĞERLENDİRME
Yarıyıl İçi Yapılan Çalışmaların Ölçme ve Değerlendirmesi	Etkinlik Sayısı	Katkı Yüzdesi	Açıklama

(0) Etkisiz	(1) En Düşük	(2) Düşük	(3) Orta	(4) İyi	(5) Çok İyi
0	1	2	3	4	5

KNOWLEDGE
Theoretical
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Define the theories, concepts and principles of the basic and sub-fields of business.				3
2	Explain business functions and processes based on current scientific sources.				3

KNOWLEDGE
Factual
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Relate internationally valid business cases with the theories and concepts of other social sciences.					4

SKILLS
Cognitive
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Explain the current events and facts in his / her field analytically and systematically based on advanced knowledge and skills he / she has.						5

SKILLS
Practical
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Use the theoretical and factual knowledge in business for occupational practices.						5
2	Solve individual and organizational problems in business life.						5
3	Use computer programs (SPSS, R, Excel, Stata) efficiently against the complex business problems.		1

OCCUPATIONAL
Autonomy & Responsibility
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Plan research and work using knowledge and skills gained in the field of business.				3
2	Organize the activities for organizational goals and purposes independently.					4

OCCUPATIONAL
Learning to Learn
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Criticize advanced knowledge and skills in the field with a critical approach.						5
2	Develop the existing knowledge and skills with a critical point of view under the impact of scientific, technological and current developments.					4

OCCUPATIONAL
Communication & Social
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Express his/her knowledge, thoughts and solutions on business to related stakeholders in written and verbal ways.					4
2	Use the information and communication technology software and equipment required for business.			2

OCCUPATIONAL
Occupational and/or Vocational
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Apply the social, scientific, cultural and ethical values at the stages of the collection of data, their implementation, interpretation and announcement of results in the field of business.					4
2	Relate the concepts of social rights, occupational safety, employee health, quality management and sustainability with the cases in business life.		1

DERSİN İŞ YÜKÜ VE AKTS KREDİSİ
Öğrenme-Öğretme Etkinlikleri İş Yükü
Öğrenme-Öğretme Etkinlikleri	Etkinlik(hafta sayısı)	Süresi(saat sayısı)	Toplam İş Yükü
Lecture & In-Class Activities	14	3	42
Preliminary & Further Study	14	3	42
Land Surveying	0	0	0
Group Work	2	3	6
Laboratory	0	0	0
Reading	14	2	28
Assignment (Homework)	14	3	42
Project Work	0	0	0
Seminar	0	0	0
Internship	0	0	0
Technical Visit	0	0	0
Web Based Learning	0	0	0
Implementation/Application/Practice	14	1	14
Practice at a workplace	0	0	0
Occupational Activity	0	0	0
Social Activity	0	0	0
Thesis Work	0	0	0
Field Study	0	0	0
Report Writing	0	0	0
Final Exam	1	1	1
Preparation for the Final Exam	1	12	12
Mid-Term Exam	1	1	1
Preparation for the Mid-Term Exam	1	12	12
Short Exam	0	0	0
Preparation for the Short Exam	0	0	0
TOTAL	76	0	200