Business Administration

Course Code	Course Name	Year	Period	Semester	T+A+L	Credit	ECTS
00981329	Intermediate Accounting: The IFRS Approach II	2025	Spring	8	3+0+0	4	4

Course Type	Elective
Course Cycle	Bachelor's (First Cycle) (TQF-HE: Level 6 / QF-EHEA: Level 1 / EQF-LLL: Level 6)
Course Language	Turkish
Methods and Techniques	Teaching the objectives, scope, recognition, and measurement principles of the Turkish Accounting Standards (TAS) and Turkish Financial Reporting Standards (TFRS), issued by the Public Oversight, Accounting and Auditing Standards Authority (POA), using practical case studies and illustrative financial statement note disclosures.
Mode of Delivery	Face to Face
Prerequisites	ractical Knowledge of General Accounting.
Coordinator	-
Instructor(s)	Assoc. Prof. Aynur AKPINAR
Instructor Assistant(s)	-

Name and Surname	Room	E-Mail Address	Internal	Meeting Hours
Assoc. Prof. Aynur AKPINAR	C-209	[email protected]	7644	Monday 09.00-12.00

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

Relationship Levels
Lowest	Low	Medium	High	Highest
1	2	3	4	5

#	Program Learning Outcomes	Level
P1	1) To have advanced theoretical and / or practical knowledge and skills related to the basic functions of businesses (management and organisation, accounting and finance, production management and marketing).	5
P2	2) Identify, analyse and evaluate the current and potential problems of businesses by thinking critically and develop alternative solutions by using scientific methods.	5
P5	5) Can research and analyse information related to the field of business administration and can set operational, tactical and strategic goals according to the results obtained.	5
P7	7) Can work effectively in interdisciplinary work or multicultural teams, take responsibility, take initiative, transfer information to teammates, work for common goals by cooperating with team members.	5
P9	9) Applies the activities carried out in the field of business administration in line with the awareness of professional ethics, social responsibility, universal and cultural values	5

Upon the successful completion of this course, students will be able to:
No	Learning Outcomes	Outcome Relationship	Measurement Method **
O1	Understands the importance and necessity of Turkish Accounting Standards and Turkish Financial Reporting Standards.	P.1.43	1
O2	Understands the importance of the concept of fair value—which is used in accounting—and the factors that must be considered in preparing financial statements in accordance with generally accepted accounting principles.	P.1.44	1
O3	Knows which standards to use as a guide in the acquisition of assets and in year-end valuations, and can apply those standards to the relevant situations.	P.2.44	1
O4	Understands which standards must be considered in the recognition of liabilities and in period-end valuations, and can apply those standards to the relevant situations.	P.2.45	1
O5	Knows which standards to use as a guide in the acquisition of assets and in year-end valuations, and can apply those standards to the relevant situations.	P.5.40	1
O6	Understands which standards must be considered in the recognition of liabilities and in period-end valuations, and can apply those standards to the relevant situations.	P.5.41	1
O7	Understands the standards to be followed when recording revenues and expenses, and can explain and apply the considerations to be taken into account in these processes.	P.7.7	1
O8	Knows how to prepare and analyze the financial statements and notes to the financial statements included in the independent auditor's report, and can prepare and analyze them.	P.9.11	1
** Written Exam: 1, Oral Exam: 2, Homework: 3, Lab./Exam: 4, Seminar/Presentation: 5, Term Paper: 6, Application: 7

Week	Topics
1	IAS 2 Inventories and Section 6 – Inventories of the Financial Reporting Standard for Large and Medium-Sized Enterprises (BOBİ FRS)
2	TFRS 15: Revenue from Contracts with Customers and BOBİ FRS Section 5: Revenue
3	TAS 16 – Property, Plant and Equipment and Section 12 – Property, Plant and Equipment of the Financial Reporting Standard for Large and Medium-Sized Enterprises (BOBİ FRS)
4	TAS 40 – Investment Property and Section 13 – Investment Property of the Financial Reporting Standard for Large and Medium-Sized Enterprises (BOBİ FRS)
5	TAS 38 – Intangible Assets and Section 14 – Intangible Assets of the Financial Reporting Standard for Large and Medium-Sized Enterprises (BOBİ FRS)
6	TAS 41 – Agriculture and Section 7 – Agriculture of the Financial Reporting Standard for Large and Medium-Sized Enterprises (BOBİ FRS)
7	TFRS 18 – Presentation and Disclosure in Financial Statements and Section 1 – Conceptual Framework and Financial Statements of the Financial Reporting Standard for Large and Medium-Sized Enterprises (BOBİ FRS)
8	TAS 36 – Impairment of Assets and Section 18 – Impairment of Assets of the Financial Reporting Standard for Large and Medium-Sized Enterprises (BOBİ FRS)
9	TFRS 13: Fair Value Measurement
10	TAS 21 – The Effects of Changes in Foreign Exchange Rates and Section 20 – Foreign Currency Translation of the Financial Reporting Standard for Large and Medium-Sized Enterprises (BOBİ FRS)
11	TAS 37 – Provisions, Contingent Liabilities and Contingent Assets and Section 19 – Provisions, Contingent Liabilities and Contingent Assets of the Financial Reporting Standard for Large and Medium-Sized Enterprises (BOBİ FRS)
12	TAS 28 – Investments in Associates and Joint Ventures and Section 10 – Investments in Associates of the Financial Reporting Standard for Large and Medium-Sized Enterprises (BOBİ FRS)
13	TFRS 6 – Exploration for and Evaluation of Mineral Resources and Section 8 – Exploration and Evaluation of Mineral Resources of the Financial Reporting Standard for Large and Medium-Sized Enterprises (BOBİ FRS)
14	TAS 20 – Accounting for Government Grants and Disclosure of Government Assistance and Section 20 – Government Grants of the Financial Reporting Standard for Large and Medium-Sized Enterprises (BOBİ FRS)

Resources	Muhasebe, Denetim &Güvence Hizmetleri: A Sistematik Yaklaşım - Irwin/McGrawHill; 3rd Edition.
	Chart of Accounts Applications in Accordance with Financial Reporting Standards. Prof. Dr.Ümit Gücenme Gençoğlu, Prof. Dr. Gürbüz Gökçen, Prof. Dr. Başak Ataman, Prof. Dr. Fatih Yılmaz, Dr. Hakan Cavlak. Aktüel Yayınları. 2020.
	(IFRS/IAS)Accounting Auditing with Practical Examples ( , Hasan Kaval, Gazi Kitabevi, Ankara
	IFRS Accounting Entries with Examples. Prof. Dr. Necdet Sağlam, SMMM Mehmet Yolcu, SMMM Ali Osman Eflatun. Muhasebe TR. 2018.
	Applications and Interpretations of the Turkish Accounting Standards (TAS) and Turkish Financial Reporting Standards (TFRS), Prof. Dr. Remzi Örten, Prof. Dr. Hasan Kaval, Doç. Dr. Aydın Karapınar. Gazi Kitabevi. 2008
	Public Oversight, Accounting and Auditing Standards Authority (POA)
	Public Disclosure Platform
	Çiçekdağ, M. (2020). Turkish Accounting Standards (TAS), Turkish Financial Reporting Standards (TFRS), and Financial Reporting Standards for Large and Medium-Sized Enterprises (BOBİ FRS): Annotated with Illustrative Examples. Konya: Billur Yayınevi.

In-Term Studies	Quantity	Percentage
Attendance	-	-
Laboratory	-	-
Practice	-	-
Field Study	-	-
Course Specific Internship (If Any)	-	-
Homework	-	-
Presentation	-	-
Projects	-	-
Seminar	-	-
Quiz	-	-
Listening	-	-
Midterms	1	40 (%)
Final Exam	1	60 (%)
Total		100 (%)

	Quantity	Duration	Total Work Load
Course Week Number and Time	14	3	42
Out-of-Class Study Time (Pre-study, Library, Reinforcement)	14	4	56
Midterms	1	10	10
Quiz	0	0	0
Homework	0	0	0
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	0	0	0
Other	1	15	15
Total Work Load:			123
Total Work Load / 30			4,10
Course ECTS Credits:			4

Relationship Levels
Lowest	Low	Medium	High	Highest
1	2	3	4	5

#	Learning Outcomes	P1	P2	P5	P7	P9
O1	Understands the importance and necessity of Turkish Accounting Standards and Turkish Financial Reporting Standards.	-	-	-	-	-
O2	Understands the importance of the concept of fair value—which is used in accounting—and the factors that must be considered in preparing financial statements in accordance with generally accepted accounting principles.	-	-	-	-	-
O3	Knows which standards to use as a guide in the acquisition of assets and in year-end valuations, and can apply those standards to the relevant situations.	-	-	-	-	-
O4	Understands which standards must be considered in the recognition of liabilities and in period-end valuations, and can apply those standards to the relevant situations.	-	-	-	-	-
O5	Knows which standards to use as a guide in the acquisition of assets and in year-end valuations, and can apply those standards to the relevant situations.	-	-	-	-	-
O6	Understands which standards must be considered in the recognition of liabilities and in period-end valuations, and can apply those standards to the relevant situations.	-	-	-	-	-
O7	Understands the standards to be followed when recording revenues and expenses, and can explain and apply the considerations to be taken into account in these processes.	-	-	-	-	-
O8	Knows how to prepare and analyze the financial statements and notes to the financial statements included in the independent auditor's report, and can prepare and analyze them.	-	-	-	-	-