Akademik Dersler - Tanıtım

Last Updated: 30/09/2026

Code - Course Title	Course Type	Laboratory + Practice	ECTS
İŞL636 - International Financial Reporting and Accounting Standards	II. SEMESTER	3 +0	7.5

Language of Instruction	İngilizce
Course Type	Elective Courses
Course Instructor(s)	PROF. DR. ARMAN AZİZ KARAGÜL
Mode of Delivery	Face to face
Place of Delivery
Used Educational Platforms
Prerequisites	No
Courses Recomended	Accounting cources
Recommended Resources	2014 IFRS (Blue Book)
Work Placement	No.
Aims of the Course

Weeks	Learning Outcomes	Topics	Teaching Methods
Week - 1		The Conceptual Framework for Financial Reporting
Week - 2		IAS 1 Presentation of Financial Statements IAS 2 Inventories
Week - 3		IAS 16 Property, Plant and Equipment IAS 17 Leases
Week - 4		IAS 21 The Effects of Changes in Foreign Exchange Rates 2003* IAS 23 Borrowing Costs
Week - 5		IAS 28 Investments in Associates and Joint Ventures , IFRS 3 Business Combinations IFRS 11 Joint Arrangements
Week - 6		IAS 16 Property, Plant and Equipment 2003* IAS 17 Leases IAS 18 Revenue
Week - 7		IAS 19 Employee Benefits IAS 26 Accounting and Reporting by Retirement Benefit Plans
Week - 8		IFRS 8 Operating Segments IFRS 9 Financial Instruments IFRS 10 Consolidated Financial Statements IFRS 12 Disclosure of Interests in Other Entities IFRS 13 Fair Value Measurement IFRS 14 Regulatory Deferral Accounts
Week - 9		OTHER STANDARTS
Week - 10		OTHER STANDARTS
Week - 11		OTHER STANDARTS
Week - 12		OTHER STANDARTS
Week - 13		OTHER STANDARTS
Week - 14		OTHER STANDARTS

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Assessment Method and Passing Requirements
	Quamtity	Percentage (%)
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