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ISTANBUL GELİŞİM UNIVERSITY INFORMATION SYSTEM

INTERNATIONAL FINANCIAL REPORTING STANDARDS COURSE IDENTIFICATION AND APPLICATION INFORMATION

Code Name of the Course Unit Semester In-Class Hours (T+P) Credit ECTS Credit
EKF219 INTERNATIONAL FINANCIAL REPORTING STANDARDS 3 3 3 6

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY
Week Preparatory Topics(Subjects) Method
1 - The Evolution of International Financial Reporting Standards -
2 - Conceptual Framework -
3 - IAS 1 - Presentation of Financial Statements -
4 - UMS 2 - Inventories -
5 - UMS 16 - Tangible, Fixed Assets -
6 - UMS 38 - Intangible Assets and IFRS 5 - Non-Current Assets Held for Sale and Discontinued Operations -
7 - UMS 36 - Impairment of Assets -
8 - UMS 7 - Cash Flow Statements -
9 - UMS 8 - Accounting Policies, Changes in Accounting Estimates and Errors -
10 - MID-TERM EXAM -
11 - IFRS 16 - Leasing Transactions -
12 - UMS 12 - Income Taxes -
13 - IFRS 3 - Business Combinations -
14 - UMS 34 - Interim Financial Reporting -
15 - GENERAL REVIEW -
16 - FINAL EXAM -
17 - FINAL EXAM -