Mechanical Engineering

Description of Accounting Standards and Its Importance, Studies on International Harmonization of Accounting Standards, Overview of the Turkish Accounting System, TFRS1 Turkey First-time Adoption of Financial Reporting Standards, IAS 1 Presentation of Financial Statements, IAS 7: Statement of Cash Flows, IAS 8 Accounting Policies, Accounting Estimates Amendments and Errors, TMS 10: Subsequent Events, TMS 18: Revenue, TMS 2: Inventories, TAS 16: Tangible Assets, TAS 23: Borrowing Cost, TAS 36: Impairment of Assets, TAS 37: Provisions, Contingent Liabilities and Contingent Assets, TAS 17: Leases, TAS 38: Intangible Assets, TAS 12: Income Taxes, TAS 24: Related Party Disclosures, TFRS 5: Assets Held for Sale and Discontinued Operations, TFRS 7: Financial Instruments: Disclosures , TFRS 8: Operating Segments, TFRS 9: Financial Instruments

The aim of this course is to develop students'          knowledge and skills related to changing accounting and financial reporting practices. The aim of this course is to analyze international financial reporting standards and international accounting standards based on the conceptual framework and to analyze financial statements prepared in accordance with international financial reporting standards.