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INTERNATIONAL ACCOUNTING STANDARDS COURSE IDENTIFICATION AND APPLICATION INFORMATION

Code Name of the Course Unit Semester In-Class Hours (T+P) Credit ECTS Credit
BUS334 INTERNATIONAL ACCOUNTING STANDARDS 6 3 3 8

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY

Week Preparatory Topics(Subjects) Method
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 -