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INTERNATIONAL FINANCIAL REPORTING STANDARDS COURSE IDENTIFICATION AND APPLICATION INFORMATION

Code Name of the Course Unit Semester In-Class Hours (T+P) Credit ECTS Credit
ECF219 INTERNATIONAL FINANCIAL REPORTING STANDARDS 3 3 3 6

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY

Week Preparatory Topics(Subjects) Method
1 Reading Development of International Financial Reporting Standards Lecture, Question and Answer
2 Reading Conceptual Framework Lecture, Question and Answer
3 Reading International Accounting Standards 1 - Presentation of Financial Statements Lecture, Case studies
4 Reading International Accounting Standards 2- Stocks Lecture, Case studies
5 Reading International Accounting Standards 16- Tangible Fixed Assets Lecture, Case studies
6 Reading International Accounting Standards 38- Intangible Assets and IFRS-5 Non-Current Assets Held for Sale and Discontinued Operations Lecture, Case studies
7 Reading International Accounting Standards 36 - Impairment of Assets Lecture, Case studies
8 Reading International Accounting Standards 7- Cash Flow Statements Lecture, Case studies
9 Reading International Accounting Standards 8 - Accounting Policies, Changes and Errors in Accounting Estimates Lecture, Case studies
10 - MID-TERM EXAM -
11 Reading IFRS 16- Leasing Transactions Lecture, Case studies
12 Reading International Accounting Standards 12- Income Taxes Lecture, Case studies
13 Reading IFRS 3 - Business Combinations Lecture, Case studies
14 Reading International Accounting Standards 34- Interim Financial Reporting Lecture, Case studies
15 Reading International Accounting Standards 10- Events After the Reporting Period Lecture, Case studies
16 - FINAL EXAM -
17 - FINAL EXAM -