Education Information System

Course Title	Code	Semester	L+U Hour	Credits	ECTS
International Accounting Standards in Healthcare Organizations	SKY616		3 + 0	3.0	10.0

Prerequisites

None

Language of Instruction	Turkish
Course Level	Graduate
Course Type
Mode of delivery	face to face
Course Coordinator	Prof. Dr. Enver BOZDEMİR
Instructor(s)
Assistants
Goals	Giving theoretical and practical information about Generally Accepted Accounting Principles (GAAP), International Accounting (IAS) and Financial Reporting Standards (IFRS) and Turkish Accounting (TAS) and Financial Reporting Standards (TFRS)
Course Content	Definition and Importance of Accounting Standards: Turkish Accounting and Financial Reporting Standards / Conceptual Framework / TAS 1: Presentation of Financial Statements / TAS 2: Inventories / TAS 7: Statement of Cash Flows / TAS 8: Accounting Policies, Changes in Accounting Estimates and Errors / TAS 12: Income Taxes / TAS 16: Property, Plant and Equipment / TAS 18: Revenue / TAS 21: The Effects of Changes in Foreign Exchange Rates / TAS 23: Borrowing Costs / TAS 29: Financial Reporting in Hyperinflationary Periods / TAS 36: Impairment of Assets / TAS 38: Intangible Assets
Learning Outcomes	- Mastering national and international accounting legislation - To be able to produce solutions to special accounting problems within the framework of current legislation - To be able to use financial reporting standards effectively for financial analysis - To be able to interpret financial statements in the light of accounting standards

Week	Topics	Learning Methods
1. Week	Definition, importance and scope of accounting standards; conceptual framework of Turkish Accounting and Financial Reporting Standards	Practice Preparation, After Class Study Course Hours Research Verbal Expression Other Activities Visual Presentation
2. Week	IAS 1: Presentation of Financial Statements	Research Verbal Expression Practice Other Activities Preparation, After Class Study Course Hours Visual Presentation
3. Week	TAS 2: Inventories	Other Activities Research Preparation, After Class Study Visual Presentation Practice Verbal Expression Course Hours
4. Week	IAS 7: Statement of Cash Flows	Other Activities Verbal Expression Research Visual Presentation Practice Preparation, After Class Study Course Hours
5. Week	TAS 8: Accounting Policies, Changes in Accounting Estimates and Errors	Verbal Expression Visual Presentation Other Activities Practice Course Hours Preparation, After Class Study Research
6. Week	TAS 12: Income Taxes	Visual Presentation Preparation, After Class Study Course Hours Other Activities Research Verbal Expression Practice
7. Week	TAS 16: Property, Plant and Equipment	Research Verbal Expression Other Activities Visual Presentation Practice Course Hours Preparation, After Class Study
8. Week	TAS 16: Property, Plant and Equipment	Preparation, After Class Study Research Other Activities Visual Presentation Practice Verbal Expression Course Hours
9. Week	Repetition of topics	Preparation, After Class Study Practice Verbal Expression Visual Presentation Research Other Activities Course Hours
10. Week	TAS 21: The Effects of Changes in Foreign Exchange Rates	Course Hours Research Preparation, After Class Study Verbal Expression Other Activities Visual Presentation Practice
11. Week	TAS 23: Borrowing Costs	Preparation, After Class Study Research Other Activities Visual Presentation Practice Verbal Expression Course Hours
12. Week	TAS 34: Interim Financial Reporting and TAS 29: Financial Reporting in Hyperinflationary Periods	Research Preparation, After Class Study Practice Verbal Expression Other Activities Visual Presentation Course Hours
13. Week	TAS 36: Impairment of Assets	Other Activities Preparation, After Class Study Verbal Expression Visual Presentation Practice Research Course Hours
14. Week	TAS 38: Intangible Assets	Visual Presentation Course Hours Other Activities Preparation, After Class Study Practice Verbal Expression Research

Turkish Accounting Standards Texts (www.tmsk.org.tr) International Financial Reporting Standards, Hennie Van Greuning, International Edition, The World Bank, 2005

Program Requirements	Contribution Level	DK1	DK2	DK3	DK4	Measurement Method
PY1	4	4	5	3	4	60
PY3	4	4	5	4	5	60,60
PY7	4	4	3	5	5	60

*DK = Course's Contrubution.

	0	1	2	3	4	5
Course's Level of contribution	None	Very Low	Low	Fair	High	Very High
Method of assessment/evaluation		Written exam	Oral Exams	Assignment/Project	Laboratory work	Presentation/Seminar

Event	Quantity	Duration (Hour)	Total Workload (Hour)
Course Hours	14	5	70
Midterm 1	1	10	10
Midterm 2	1	35	35
Homework 1	1	40	40
Homework 2	1	10	10
Final	1	30	30
Practice	1	40	40
Practice End-Of-Term	1	10	10
Classroom Activities	1	10	10
Total Workload			255
ECTS Credit of the Course			25.5 10.0