Business Administration Doctorate

Course Details

KTO KARATAY UNIVERSITY
Graduate Education Institute
Programme of Business Administration Doctorate
Course Details

Course Code	Course Name	Year	Period	Semester	T+A+L	Credit	ECTS
81411119	International Accounting and Auditing Standards	1	Spring	2	3+0+0	7	7

Course Type	Elective
Course Cycle	Doktora (TQF-HE: Level 8 / QF-EHEA: Level 3 / EQF-LLL: Level 8)
Course Language	Turkish
Methods and Techniques	-
Mode of Delivery	Face to Face
Prerequisites	-
Coordinator	-
Instructor(s)	Assoc. Prof. Aynur AKPINAR
Instructor Assistant(s)	-

Course Instructor(s)

Name and Surname	Room	E-Mail Address	Internal	Meeting Hours
Assoc. Prof. Aynur AKPINAR	-	[email protected]

Course Content

Explanation of Turkish Accounting Standards and Turkish Financial Reporting Standards with examples, explanation of Independent Auditing Standards with application examples

Objectives of the Course

Explanation of Turkish Accounting Standards and Turkish Financial Reporting Standards, which are prepared and announced by the Public Oversight, Accounting and Auditing Standards Authority and used for the purpose of presenting the Financial Statements in accordance with the truth and needs, with examples, and explaining the Independent Auditing Standards that guide the auditor with application examples according to their functions in the audit process.

Contribution of the Course to Field Teaching

Basic Vocational Courses
Specialization / Field Courses
Support Courses
Transferable Skills Courses
Humanities, Communication and Management Skills Courses

Weekly Detailed Course Contents

Week	Topics
1	Turkish Accounting Standard, 1- Presentation of Financial Statements, Conceptual Framework for Financial Reporting, Turkish Accounting Standard 2-Inventories Standard
2	Turkish Accounting Standard, 7-Cash Flow Statement, Turkish Accounting Standard 16- Tangible Fixed Assets
3	Turkish Accounting Standard, 19-Employee Benefits, Turkish Accounting Standard 20- Accounting for Government Incentives and Disclosure of Government Benefits
4	Turkish Accounting Standard, 21-Effects of Exchange Rate Change, Turkish Accounting Standard 23-Borrowing Costs
5	Turkish Accounting Standard 36-Impairment of Assets, Turkish Accounting Standard Turkish Accounting Standard, 38- Intangible Assets
6	37-Provisions, Contingent Liabilities, Contingent Assets, Turkish Accounting Standard 40-Investment Properties
7	Turkish Accounting Standard 41-Agricultural Activities
8	TFRS 5 Fixed Assets Held for Sale and Discontinued Operations, TFRS 6 Exploration and Evaluation of Mineral Resources
9	TFRS 15 Revenue from Customer Contracts
10	IFRS 16 Leases
11	Independent Audit Standard 200-265 General Principles and Responsibilities
12	Independent Audit Standard 300-450 Ways to Assess Risk and Reduce Risks
13	Independent Audit Standard 500-580 Audit Evidence, Independent Audit Standard 600-620 Using the Work of Others
14	Independent Audit Standard 700-720 Preparation of Independent Audit Reports

Textbook or Material

Resources	Bağımsız Denetim Uygulama Rehberi, Prof. Dr. Necdet Sağlam, Prof. Dr. Süleyman Uyar, SMM Mehmet Yolcu, Muhasebe TR, 2020
	Denetim ilke ve esasları, Maliye Hesap Uzmanları Derneği, 2015.
	http://www.kgk.gov.tr
	Kamu Gözetimi Muhasebe ve Denetim Standartları Kurumu Web Sitesi
	Muhasebe Denetimi, Hasan Kaval, Gazi Kitabevi,2005 Ankara
	Örneklerle UFRS Kayıtları, Muhasebe TR, Necdet Sağlam-Mehmet Yolcu-Ali Osman Eflatun,
	Türkiye Denetim Standartlarına Göre Finansal Tabloların Bağımsız Denetimi ve Raporlanması, Necdet Sağlam-Mehmet Yolcu, Yaklaşım Yayıncılık, 2014, Ankara

ECTS / Working Load Table

	Quantity	Duration	Total Work Load
Course Week Number and Time	14	3	42
Out-of-Class Study Time (Pre-study, Library, Reinforcement)	14	5	70
Midterms	1	40	40
Quiz	0	0	0
Homework	1	35	35
Practice	0	0	0
Laboratory	0	0	0
Project	0	0	0
Workshop	0	0	0
Presentation/Seminar Preparation	0	0	0
Fieldwork	0	0	0
Final Exam	1	40	40
Other	0	0	0
Total Work Load:			227
Total Work Load / 30			7,57
Course ECTS Credits:			8